employee
Russian Federation
UDC 343.102
This article analyzes the evolution of tax security institution in Russia, from the establishment of the Federal Tax Police Service (1992—2003) to modern interdepartmental control mechanisms, with a particular focus on the role of detective activities. The author systematizes the scientific approaches of the Russian school: from the classic work by D. N. Tikhonov to the latest research works in the detective activities theory by professors A. V. Shakhmatov, P. I. Ivanov, and others. Key areas of development are identified: the development of a block of concepts, risk assessment methods, the integration of detective activities with tax and criminal procedural control, as well as the challenges of the blockchain economy and cryptocurrencies. It is substantiated that detective activities is the "advanced intelligence" of the tax system: it ensures preventive monitoring, forms an evidentiary base, coordinates the work of the Federal Tax Service of Russia, the Ministry of the Inte-rior of Russia, Rosfinmonitoring, and the Investigative Committee of Russia, facilitate damage compensation and development of state strategy for fiscal interests protecting.
tax security, detective activities, tax-related crimes, tax-related control, incomes legalization, economic security, interdepartmental cooperation
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