Problematic issues of countering tax crimes in the metallurgical industry
The issues of exemption from value added tax in the metallurgical complex, specific schemes of tax evasion in metallurgy, participants in the evasion scheme, the structure of a group of companies for tax evasion, their functions and financial and products, the role of technical companies and front organizations in these schemes, search signs of the scheme, the identification of which may indicate tax evasion, problems of countering tax schemes in the field of metallurgy, the role of tax authorities in countering these crimes, the use of tax information systems by officers of law enforcement bodies within the framework of joint measures of tax control, organization of the work of employees of internal affairs bodies to counter tax crimes.