Tax Crimes. Specifics of Identification and Investigation

«Tax Crimes. Specifics of Identification and Investigation» — is a monograph on the identification, qualification, and investigation of tax crimes. Ivan Nikolaevich Soloviev examines the topic at the intersection of criminal law, tax law, criminology, and forensic science, explaining how the fight against tax crime is organized and what difficulties arise when initiating criminal cases. The book helps to understand how state policy in this area is changing, what role the interaction of law enforcement and tax authorities plays, and why without it, a full investigation of such cases is often hindered.

The author analyzes the adjustment of the criminal policy of the state in the field of economic crime and considers problematic issues that arise at the stage of initiating and investigating criminal cases for violations of tax legislation. The book also discusses preventive measures not associated with detention, materials from investigative and judicial practice, as well as legislative initiatives in this area. The scientific-practical approach makes the publication useful not only for studying theory but also for understanding real law enforcement practice.

The monograph is aimed at specialists in the field of criminal and tax law, employees of law enforcement and tax authorities, investigators, lawyers, as well as researchers. It can also be used for educational purposes: for graduate students and students of legal and economic disciplines who need to understand not only the norms of the law but also the specifics of investigating such acts. This is a revised and supplemented edition taking into account changes in legislation and directions of state policy, so it is especially valuable for those who need a holistic view of the topic and practical benefits from reading.