Particularities Regarding the Criminal Investigation of Tax Evasion Crimes
Particularities Regarding the Criminal Investigation of Tax Evasion Crimes

Summary/Abstract: The criminal investigation in the field of tax evasion is carried out based on the procedural criminal law rules, as they are regulated by the Criminal Procedure Code. The criminal investigation techniques in the field of tax evasion comprise both the special methods of supervision and research and the classic criminal proceedings. The main objective of the criminal investigation in tax evasion field is the identification and registration of circulation of money during the commission of a crime. The valuable information which can support the criminal investigation in tax evasion field results from the carrying out of the following activities: identifying the motives, associations and links to people and places; identifying the use of other services such as telephony and carrying services and other relevant facilities to the investigated case; locating and identifying suspects, witnesses or victims; providing information on a suspect’s financial activity; tracing persons.

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