Fridman-Kozachenko M. Specifics of the criminalistic prevention of revenue offences

The dissertation is devoted to complex research of problems related to specifics of the criminalistic prevention of a revenue offences. On the basis of scientific works of domestic and foreign scientists, analysis of the revenue offences has been defined specifics of the criminalistic prevention. History of arising and development of the criminalistic prevention concept has been investigating. Role of an investigator, experts, expert agencies and cooperation of the State Tax Service of Ukraine during execution of the criminalistic prevention has been determining. The causes and conditions for committing of the revenue offences have been classifying. The role of the Tax Code of Ukraine in the implementation of criminalistic prevention of a revenue offence has been analyzing. The conclusions and suggestions for prevention of revenue offence are defined.