SOLIQDAN BOʻYIN TOVLASH BILAN BOGʻLIQ JINOYATLAR VA ULARNI TERGOV QILISHNING OʻZIGA HOSLIGI

Abstract

This article analyzes the criminological and procedural nature of tax evasion crimes and the specifics of their investigation. The purpose of the study is to systematize the subject of proof in tax crimes, the mechanisms for collecting and evaluating evidence, and methods for working with digital traces and accounting documentation. The methodology utilizes regulatory and legal analysis, a comparative legal approach, content analysis of materials from forensic investigative practice, and elements of forensic diagnostics of financial documents. The scientific innovation is demonstrated by linking investigative leads in cases of tax evasion with the criterion of "viability of economic activity," a consistent reconstruction of the chain of evidence from the primary document to the banking transaction, and a risk-based model for assigning an expert opinion. The results demonstrate that rapid information exchange in tax crimes, analysis of digital accounting systems, and the network of counterparties significantly improve the effectiveness of investigations.