Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial

In the article judicial tax examination as an independent type of examinations in criminal trial is analyzed. In particular, approaches to classification of judicial tax examinations, features of their appointment, objects and tasks are investigated. Based on the carried-out scientific economical an...

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Main Author:	V. V. Firsov
Format:	Article
Language:	English
Published:	North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration 2018-06-01
Series:	Управленческое консультирование
Subjects:	judicial tax examination criminal trial financial statements tax reporting classification
Online Access:	https://www.acjournal.ru/jour/article/view/791

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spelling	doaj-848ab0c926c444ec83327cc509126c472021-09-10T11:50:35ZengNorth-West institute of management of the Russian Presidential Academy of National Economy and Public Administration Управленческое консультирование1726-11391816-85902018-06-010381310.22394/1726-1139-2018-3-8-13790Problems of Classification and the Place of Judicial Tax Examination in Criminal TrialV. V. Firsov0Saint-Petersburg law institute (branch) of Federal Establishment of Higher Education «University of the Office of the Prosecutor of the Russian Federation»In the article judicial tax examination as an independent type of examinations in criminal trial is analyzed. In particular, approaches to classification of judicial tax examinations, features of their appointment, objects and tasks are investigated. Based on the carried-out scientific economical and legal analysis current problems of appointment and production of rather new type of judicial and economic examinations of tax examination reveal. The author analyzes the place and a role of this examination in the course of investigation of evasion from payment of taxes and/or collecting from the organizations.https://www.acjournal.ru/jour/article/view/791judicial tax examinationcriminal trialfinancial statementstax reportingclassification
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	V. V. Firsov
spellingShingle	V. V. Firsov Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial Управленческое консультирование judicial tax examination criminal trial financial statements tax reporting classification
author_facet	V. V. Firsov
author_sort	V. V. Firsov
title	Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_short	Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_full	Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_fullStr	Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_full_unstemmed	Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_sort	problems of classification and the place of judicial tax examination in criminal trial
publisher	North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
series	Управленческое консультирование
issn	1726-1139 1816-8590
publishDate	2018-06-01
description	In the article judicial tax examination as an independent type of examinations in criminal trial is analyzed. In particular, approaches to classification of judicial tax examinations, features of their appointment, objects and tasks are investigated. Based on the carried-out scientific economical and legal analysis current problems of appointment and production of rather new type of judicial and economic examinations of tax examination reveal. The author analyzes the place and a role of this examination in the course of investigation of evasion from payment of taxes and/or collecting from the organizations.
topic	judicial tax examination criminal trial financial statements tax reporting classification
url	https://www.acjournal.ru/jour/article/view/791
work_keys_str_mv	AT vvfirsov problemsofclassificationandtheplaceofjudicialtaxexaminationincriminaltrial
_version_	1717758063837970432

Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial

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