The Investigation of Tax Evasion: the Experience of Germany and the U.S.A.

Abstract

The article analyzes the regulations of the current tax law and criminal procedure legislation of Germany and the U.S., which regulate conducting tax investigations in those countries.Special attention is paid to the fact that the bodies responsible for conducting tax investigations in Germany and the U.S., use a number of specific methods.The high level of control over the movement of financial assets of taxpayers that has been achieved by extending the application of non-cash payments and using modern information databases and the creation of special investigative departments for investigation of tax crimes are effective tools of their detection and investigation.The reasonable conclusion is that the use of information and analytical databases and modern means of communication can greatly improve the effectiveness of the investigation of tax crimes.