Problems of Detection and Investigation of Tax Crimes in the Timber Industry of the Irkutsk Region

Abstract

The article considers the activity of the enterprises of the timber industry of the region. The volume of timber exports, tax burden, tax revenues to the budget of the Irkutsk region and to the consolidated budget of the Russian Federation, registered tax crimes, amounts of material damage caused are analyzed. The applicable tax avoidance schemes are presented, as well as schemes aimed at illegal reimbursement of value added tax from the budget. Problematic issues are highlighted in terms of information interaction between law enforcement and tax authorities in order to identify tax crimes, as well as in conducting joint control and verification activities, and ways are proposed to solve these problems. The peculiarities of conducting the main investigative actions necessary for successful solving of tax crimes in the timber industry are considered. The issue of factors affecting the time period from the identification of a tax crime to the conviction is raised, as well as the disproportions of the penalties applied to the committed acts. Emphasis is placed on the need for legal and regulatory improvements, as well as the use of proposed measures in modern investigative practice.