How To (#03 March 2019)

How to Distinguish between Disputable Tax Matters and Criminal Tax Evasion

by Alexander Minin

There are several reasons for raising this topic now: (i) a newly evolving wave of increasing criminal investigations on tax evasion, (ii) the fact that they’re handled in the main by state agencies less than preceding ones (like the tax police) experienced in these issues (like the National Police), (iii) attempts to establish uniform state agency on finance/tax/budget-related and other economic crimes (like a bureau on financial investigations) without even trying to set out more precisely what the relevant crimes are.

The increasing number of criminal investigations on tax evasion is seen in the following figures: based on the data reported by the Prosecutor-General’s Office, the total number of criminal investigations on the subject (respective article of the Criminal Code) launched just in the first 9 months of 2018 totaled 875, which was already more than for the preceding year of 2017 (838). That shows how this issue is growing.

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