Establishing the circumstances to be proven during verification of tax crime reports

The primary purpose of this scientific work is to study the specifics initiating criminal cases on crimes under Articles 198, 199, 199.1, 199.2, 199.3, and 199.4 Criminal Code Russian Federation following current legislation. Using methods analysis legislation, published works subject, legal comparison, practical activities investigation bodies, article developed provisions recommendations, which can be used in criminalistics bodies. In accordance with subparagraph “a” paragraph 1 part Article 151 Federation, these are investigated by investigators Investigative Committee Federation. reasons for a case both reports from inquiry tax authorities (Part 7-9 144 Federation). Another result considered joint bodies establish event traces crime during verification conclusions obtained applied forensic means such verification. novelty lies definition circumstances included subject proof, established deciding issue initiation proceedings category crimes. It also substantiates problems that arise messages. results will allow optimizing preliminary inquiry.