MODERN INFORMATIONAL-ANALYTICAL METHODS OF DETECTION OF SIGNS OF TAX CRIMES AND OFFENCES
Nakova Madina Robertovna
Moscow University of the Ministry of Internal Affairs of the Russian Federation named after V. Ya. Kikotya
Abstract. The article describes a new, more efficient method of the detection and investigation of tax crimes and offences. The author reveals the essence and necessity of the use of the informational-analytical methods of search for operational-significant data. Main attention is focused on the application of the method based on the discounting of cash flows when determining the estimated value of taxable base for corresponding taxes.
Key words and phrases: выявление экономических и налоговых преступлений, информационно-аналитические методы, экономическая преступность, налоговая преступность, анализ финансово-хозяйственной деятельности предприятия, detection of economic and tax crimes, informational-analytical methods, economic criminality, tax criminality, analysis of financial-economic activity of enterprise
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Русский
