Tsymbal A. Co-operation as condition of exposure and investigation of tax crimes

Об'єкт дослідження - legal relation of tax militia with other law-enforcement and state controlling bodies at investigation of crimes in sphere of the taxation. Мета дисертації - consideration of the theoretical provisions of interaction of tax militia with the law-enforcement agencies, control-auditing services and other state controlling bodies as conditions of exposure of revealing and investigation of tax crimes; engineering of legal, organizational and tactical measures of interaction. Методи дослідження - historical-legal and logic; comparative and system-structural; statistical; concrete - sociological methods: the analysis, questionnaire, interrogation, generalization. Наукова новизна - The definition of concept "co-operation" interaction of bodies STA with other law-enforcement agencies is offered; for the first time is selected and is systematized the basic signs of interaction of bodies STA with other law-enforcement agencies; the substantiation necessities of expansion of principles of interaction of bodies STA with other law-enforcement agencies is offered; the provision about necessity standardize in the department normative acts STA both other law-enforcement agencies of principles and forms of interaction of investigatory divisions and agencies in charge of preliminary investigation is proved at investigation of crimes in sphere of the taxation. Практичне значення - the conclusions, formulated and proved in the dissertation, and offers will promote raise of efficiency of interaction of tax militia with other law-enforcement agencies, control-auditing services and other state controlling bodies during revealing and investigation of tax crimes. Предмет і ступінь впровадження - the recommendations developed on the basis of conducted research, are sent in the Draft of the Code of Criminal Procedure of Ukraine and acting CCP, and are realized in legislation of activity of Ukraine. The materials of research are used in educational process of National academy of a state tax service of Ukraine andKiev national university of internal affairs at recital of a rate "Criminalistics". Ефективність впровадження - conclusions and the offers have received a positive rating of the experts. Сфера використання - criminal procedure activity of the law-enforcement agencies of Ukraine, legislative and educational processes.