Dovbash R. The methodology of crime investigation of the illegal compensation of value added tax

The dissertation comprises complex research of the illegal compensation of value added tax. Their essence and characteristic features is trained. On the basis of analysis of theoretical conceptions, legislation and practice notion of crimes the classification of these crimes on criminal-legal and criminalistic tags is offered. The contents of basic elements of the criminalistic characteristics are found and uncovered. The main idea of the work is the development of bases of special methodology of crime investigation of the illegal compensation of value added tax, which covers problems of their revealing and disclosing, typical investigatory situations of a preliminary stage of investigation, organizational and tactical features of realization of separate investigatory actions, order and use conditions of special knowledge etc. The conducted research is defined by the expressed applied aspect and finds practical incarnation in designed on its base the methodical guidelines and practical advises for the employees of law enforcement bodies.