FEATURES OF THE DISTINCTION BETWEEN TAX OFFENSES AND CRIMES AND SOME ASPECTS OF EVIDENCE IN THE INVESTIGATION PROCESS
The article provides a comparative analysis of offenses and crimes in the field of taxes and taxation, including by such criteria as the presence or absence of socially dangerous consequences, subjective signs. Based on the analysis of criminal, administrative and investigative practices, a number of problems have been identified that hinder the rapid and high-quality disclosure of offenses and crimes in this area, and it is concluded that the correct qualification, timely detection and proof of violations of tax legislation are the most important components of the work of law enforcement and tax authorities.