employee
UDC 343.296
The article deals with the issue of compensation for damage caused by a crime, topical in terms of investigation of a criminal case related to tax evasion. Various authors' points of view, as well as trial and investigative practice examples, legal regulations and inter-departmental subordinate regulatory acts to ground the necessity of compensation for damage caused to the state by illegal actions of tax evaders are analyzed. The conclusion is justified that achieving the aim of compensation for damage through the tax evasion case investigation has benefits, although it must be based on the presumption of innocence and must not break the rights of the suspect or the legal entity he or she is the head of. The author demonstrates investigative prac-tice examples of both voluntary tax arrears compensation and ways of enforcement developed through investigative practice, but breaking the rights of the evaders, if applied to make them pay compensation for the arrears.
investigator, investigation, compensation for damage, termination of the criminal case, arrears, tax agency, tax crimes, tax evasion
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