| dc.contributor.author | Firsov, V. V. | de |
| dc.date.accessioned | 2025-03-24T08:06:24Z | |
| dc.date.available | 2025-03-24T08:06:24Z | |
| dc.date.issued | 2018 | de |
| dc.identifier.issn | 1726-1139 | de |
| dc.identifier.uri | https://www.ssoar.info/ssoar/handle/document/100941 | |
| dc.description.abstract | In the article judicial tax examination as an independent type of examinations in criminal trial is analyzed. In particular, approaches to classification of judicial tax examinations, features of their appointment, objects and tasks are investigated. Based on the carried-out scientific economical and legal analysis current problems of appointment and production of rather new type of judicial and economic examinations of tax examination reveal. The author analyzes the place and a role of this examination in the course of investigation of evasion from payment of taxes and/or collecting from the organizations. | de |
| dc.language | ru | de |
| dc.subject.ddc | Recht | de |
| dc.subject.ddc | Law | en |
| dc.subject.other | judicial tax examination; criminal trial; financial statements; tax reporting | de |
| dc.title | Проблемы классификации и место судебной налоговой экспертизы в уголовном процессе | de |
| dc.title.alternative | Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial | de |
| dc.description.review | begutachtet | de |
| dc.description.review | reviewed | en |
| dc.source.journal | Administrative Consulting | |
| dc.publisher.country | RUS | de |
| dc.source.issue | 3 | de |
| dc.subject.classoz | Justiz | de |
| dc.subject.classoz | Judiciary | en |
| dc.subject.thesoz | Klassifikation | de |
| dc.subject.thesoz | classification | en |
| dc.subject.thesoz | Steuern | de |
| dc.subject.thesoz | taxes | en |
| dc.subject.thesoz | Strafverfahren | de |
| dc.subject.thesoz | criminal procedure | en |
| dc.rights.licence | Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 4.0 | de |
| dc.rights.licence | Creative Commons - Attribution-Noncommercial-No Derivative Works 4.0 | en |
| internal.status | formal und inhaltlich fertig erschlossen | de |
| internal.identifier.thesoz | 10048972 | |
| internal.identifier.thesoz | 10038824 | |
| internal.identifier.thesoz | 10045102 | |
| dc.type.stock | article | de |
| dc.type.document | Zeitschriftenartikel | de |
| dc.type.document | journal article | en |
| dc.source.pageinfo | 8-13 | de |
| internal.identifier.classoz | 40102 | |
| internal.identifier.journal | 2857 | |
| internal.identifier.document | 32 | |
| internal.identifier.ddc | 340 | |
| dc.identifier.doi | https://doi.org/10.22394/1726-1139-2018-3-8-13 | de |
| dc.description.pubstatus | Veröffentlichungsversion | de |
| dc.description.pubstatus | Published Version | en |
| internal.identifier.licence | 20 | |
| internal.identifier.pubstatus | 1 | |
| internal.identifier.review | 2 | |
| dc.subject.classhort | 10900 | de |
| internal.pdf.valid | false | |
| internal.pdf.wellformed | true | |
| internal.pdf.encrypted | false | |
| ssoar.urn.registration | false | de |
