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Investigation of tax evasion offenses: procedural and tactical-methodological framework

Author: Busuioc Nadejda
Degree:doctor of law
Speciality: 12.00.08 - Criminal Law (with specification: Criminal Law, Criminology, Criminal Procedure Law, Criminalistics, Judicial Expertise, Executional Law; Theory of The Operative - Investigation Activity)
Scientific adviser: Valeriu Cuşnir
doctor habilitat, professor,


The thesis was presented on the 6 March, 2020
Approved by NCAA on the 30 October, 2020


Adobe PDF document0.53 Mb / in romanian


CZU 343.7: 004.56

Adobe PDF document 2.54 Mb / in romanian
228 pages


statement, taxpayer, tax evasion, offense, forensic feature, methodology, criminal prosecution, special knowledge, expertise, financial document, fiscal document, criminal prosecution action


PhD thesis in law in the specialty 554.04 - Criminology, Judicial Expertise, Operative Investigations, Chisinau, 2020

Structure of the thesis: introduction, four chapters, 182 pages of basic text, general conclusions and recommendations, bibliography of 303 titles and 47 annexes.

Field of study. The elaborated work is related to the fields of criminal procedure, criminology, judicial expertise, operative investigations, Purpose and objectives of the paper. The purpose of the PhD thesis is to investigate the procedural and tactical-methodological framework of the investigation of tax evasion offenses. The objectives of the paper are the following: the analysis of the doctrine in the field of tax evasion investigation; the outline of the concept of tax evasion offence and its forensic characteristics; the correlation of the elements of tax evasion with the circumstances to be proven in the criminal trial; the particularities of legal framing of tax evasion actions; the reasoning of the general methodological framework for investigating the tax evasion offenses; the notification and initiation of criminal prosecution in tax evasion cases; the typical situations and methodological schemes to investigate the tax evasion offense; the financial-tax control and special knowledge in the investigation of the tax evasion offense; the definition and treatment of the initial phase and the subsequent phase of investigating the facts of tax evasion; the particularities of conducting of some criminal prosecution actions in investigating the tax evasion offense; the formulation of de lege ferenda recommendations and proposals.

The scientific novelty and originality of the results obtained derives from the rigorous systematization of the objective and subjective signs of the component elements of a crime provided by art. 244 and 2441 of the Criminal Code of the Republic of Moldova, the amplitude treatment of the procedural and tactical-methodological framework for the investigation of tax evasion offenses, the specification of the forensic characteristics and the forensic model of the offenses of this nature, the outline of the problems to be clarified in the criminal cases of tax evasion. The paper possesses a nuanced scientific significance, contains typical situations and methodological schemes for investigating tax offenses and use of special knowledge in the investigation of these categories of deeds.

An important scientific issue solved by the research in question resides in the shaping of the procedural and tactical-methodological framework of the investigation of the tax evasion facts, having as a result its review, improvement and optimization in order to increase the efficiency of the process of prevention, discovery and investigation of the tax evasion offenses.

Theoretical significance and applicative value of the work. The theoretical importance of the doctoral thesis is justified, in large part, by highlighting and examining the theoretical and practical aspects of the investigation methodology in tax evasion offenses. The applicative value of the research consists in identifying the informational content of certain elements of the forensic characteristic of the tax evasion offense. Knowing these elements and traits is likely to produce a real impact on the practice and methodology of investigating tax evasion deeds by natural and legal persons.

Implementation of scientific results. The results of the research can be used in the process of training students, master students and PhD students from law faculties of higher education institutions, including thematic research on tax offenses, as well as in the implementation of future legislative initiatives in the field of prevention and combating the evasion phenomenon. These results are also useful for criminal prosecution bodies in investigating criminal cases on tax evasion offenses committed by individuals and businesses.