Evidence in criminal cases under article 194 of the criminal code of the Russian Federation: analysis using statistical data
Keywords:
evasion of customs payments, customs authorities, proving, declaring the movement of goods, subjects of evasion of customs payments, objective side of the crime, expert and specialist opinion.Abstract
The article discusses certain aspects of evidence in cases of crimes related to tax evasion. Based on the analysis of judicial practice and statistical data, conclusions are drawn about the features of identifying the subjects of a crime under Art. 194 of the Criminal Code, the specifics of the objective side of this act, offers separate recommendations on the organization of the investigation of the relevant criminal cases.Downloads
Published
2023-04-10
Issue
Section
Актуальные вопросы публичного права