The textbook, based on the current legislation and materials of investigative and judicial practice, reveals the specifics of taxation, gives criminal-legal, criminal-procedural and criminalistic characteristics of tax crimes provided for in Articles 198, 199, 199.1, 199.2 of the Criminal Code of the Russian Federation, examines the specifics of checking reports on the commission of this group of encroachments, the initial and subsequent stages of the investigation. Meets the requirements of the federal state educational standards of higher education of the latest generation. For undergraduate, specialist, master's students, students, postgraduates and adjuncts, teachers of law schools and faculties, practitioners of investigative bodies and law enforcement bodies, as well as for a wide range of people interested in the investigation of tax crimes.