UDK 343 Уголовное право. Уголовное судопроизводство. Криминология. Криминалистика
In the theory of operational investigative activity (as a science), there is currently a generally accepted opinion among its specialists that one of the main elements of the operational investigative methodology for identifying, preventing, suppressing and solving crimes, including tax-related crimes, is the operational investigative characteristic. However, as far as its concept and essence, not to mention its content, are concerned, these issues are still controversial and require scientific resolution. In this article, the author attempted to consider the concept of “operational investigative characteristic” through the prism of illegal acts of a tax nature committed in the consumer market from two positions: by describing the characteristics of this sphere as an environment with the entire causal complex and a set of properties and features of tax crime manifestations in it. It seems to us that the issue we have raised has not been covered in this vein by anyone in the legal and specialized literature before.
operational-investigative characteristics, structure of operational-investigative characteristics, operational-investigative science, consumer market in new conditions, tax crimes, units for combating economic crimes, operational-investigative counteraction to tax crimes
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