The Characteristics of Tax Crimes . Theory and Practice”, created by the team of authors, is a deep and comprehensive study of one of the most pressing topics in the field of criminal law and tax regulation. This publication will become an indispensable assistant for lawyers, law students, tax consultants and anyone interested in law enforcement in the field of taxation. In today's world, where tax crimes are becoming more complex and diverse, it is important to understand not only the theoretical aspects, but also the practical nuances associated with the investigation and trial of such cases. The authors of the book offer readers a unique opportunity to immerse themselves in the world of tax offenses, studying their nature, types and consequences. The book examines not only traditional forms of tax evasion, but also new schemes that appear in the context of the digital economy and globalization. One of the key topics raised in the book is the interaction between tax authorities and law enforcement. The authors analyze in detail the mechanisms that are used to identify and suppress tax crimes, as well as describe the process of forming an evidence base. This makes the book particularly valuable for practicing lawyers who face the need to protect clients' interests in tax disputes. The book will be of interest not only to professional lawyers, but also to students studying criminal law and taxation. It will help to better understand how theoretical concepts are applied in practice, and what difficulties may arise in the process of working with tax cases. Also, the publication will be useful for entrepreneurs and businessmen who want to avoid tax risks and understand how to properly organize their financial activities. The style of the authors is distinguished by clarity and accessibility, which makes it easy to assimilate even the most complex concepts. They use many examples from judicial practice, which makes the material more clear and understandable. The book includes both theoretical and practical aspects, which allows the reader to get a holistic view of the problem of tax crimes. In addition, the book raises important social and economic issues related to the consequences of tax offenses for society as a whole. The authors consider how tax evasion affects the state budget, social programs and the standard of living of citizens. This gives the work additional depth and significance, making it relevant not only for a narrow circle of specialists, but also for a wide audience. If you are looking for information about tax crimes, their characteristics and consequences, the book “Characteristics of tax crimes . Theory and Practice” will become your reliable guide in this complex and multifaceted world. It will help you understand the intricacies of tax law and understand how to avoid mistakes that can lead to serious legal consequences. Thus, this edition is not just a textbook, but a real encyclopedia on tax crimes, which will be useful both for professionals and for those who are just starting their way in this field. Do not miss the opportunity to enrich your knowledge and skills with this unique book!