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tax investigation authority of the Russian Federation

in 1993 in the Russian Federation (RF), the tax police as successor to the tax investigation office of the State Tax Service was established. Legal basis is the "law of the federal bodies of tax police" by 20/05/1993.

The tax police have the following duties (§ 10 tax police law):

- detection,
- Exploration and
- investigation of tax crimes and misdemeanors;
- support the tax authorities;
- prevention and combating of corruption in the tax authorities;
- ensure Safety of the employees of the tax police and their families from violent acts.

sizable: the tax police No additional tasks to be undertaken. to the above tasks and the tax police to exercise effective and focused -
; -

is not already existing abundance of power to be extended: This has two backgrounds.

Organizationally, the tax police in a separate part of federal the Russian Federation (RF). In Germany, the competencies are, however mostly at country level and federal authorities may, for example, provide assistance (eg, decryption of mobile phones). However, there are in the RF local authorities, which shall perform the duties of the local tax police (known as departments in the republics and regions and in Moscow and St. Petersburg).

Russich The tax police has a Janus-like character like the German tax investigation, ie

- on the one hand, they may determine tax,
- but also carry out criminal investigation.

While the German tax investigation itself does not "process mistress", but only by criminal tax prosecutor or the "small public prosecutor", the criminal and administrative fines bodies of the tax authorities may be driven leads the Russian tax police and tax proceedings itself. However, they must submit it later the prosecutor .

The powers are broad, so that seizures, searches, blocking of bank accounts, etc. possible. The legal difference to the German law is to Formal : The German law makes it appear that any drastic action by a judge is checked. This is in practice often only a formality that is easy to meet. The practical difference to the German tax investigation is, for example in the police and military presence embossed and state in the low visibility approach. For example, German tax inspectors are not equipped with guns (only the staff of the duty).