%0 Journal Article %T Initiation of criminal cases on tax crimes: problems and possible solutions %A Serova, E.B. %A Pushtorskaya, E.V. %K tax crimes, initiation of a criminal case, tax authorities, internal affairs bodies, tax audit %J Vestnik of the St. Petersburg University of the Ministry of Internal Affairs of Russia %D 2023 %N 2023 %P 9 %I SAINT-PETERSBURG UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION