Filonenko A. The features of investigation of corporate tax evasion.

The paper analyses the elements of forensic characteristics of corporate tax evasion (the subject of a criminal assault, means of crime committing, offender, "trace picture"), establishes their specificity. The particularities of identifying of this category of crime are defined. The content of the authorized state bodies' activity on the initial and subsequent stages of the investigation of corporate tax evasion considering the typical investigation situation is discovered. The complex of the most effective recommendations on conducting specific investigative (detective) actions during the investigation of corporate tax evasion is proposed. Areas for further international cooperation in the investigation of corporate tax evasion are set. Practical guidelines for the effective implementation of international experience of investigation of corporate tax evasion into local practices are formulated.