Features of using of the results of operative-investigative activity in the implementation of powers of the tax authorities to control and supervise compliance with legislation on taxes and fees

Abstract

In the article describes the problems of legal regulation and practice of using the results of operative-investigative activity (hereinafter referred to as OIA) in the implementation of the powers of tax authorities to control and supervise compliance with legislation on taxes and fees. It is noted that in connection with the presentation of the results of OIA in reference form, their evidentiary value is reduced. The authors proposed changes to the departmental regulation of the procedure for presenting the results of OIA to tax authorities. Another problem is that, due to the length of the procedures for using the results of OIA by tax authorities, the statute of limitations for criminal prosecution for tax crimes expires. In this regard, the idea of developing a legal institution of special tax audits is submitted for scientific and practical discussion.