THE IMPORTANCE OF SPECIAL KNOWLEDGE IN THE INVESTIGATION OF CRIMES RELATED TO TAX EVASION OR OBLIGATORY PAYMENTS

Аннотация

This article highlights the importance of using special knowledge in evidentiary activities in the process of preliminary investigation. At the same time, it is indicated that the involvement of a qualified specialist and expert by the inquiry officer and investigator in the criminal case increases the possibility of establishing circumstances relevant to the criminal case, reduces the duration of the investigative process, and is of great importance in solving crimes. In addition, the role of forensic accounting expertise in the investigation of this category of crimes is highlighted.