@article{Serova2023initiation,
author={Serova, E.B. and Pushtorskaya, E.V.},
title={Initiation of criminal cases on tax crimes: problems and possible solutions},
journal={Vestnik of the St. Petersburg University of the Ministry of Internal Affairs of Russia},
publisher={SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION},
year={2023},
pages={127-136},
volume={2023},
issue={1},
}