Abstract
Objective: The study of the features of the process of proof in criminal cases of tax evasion from organizations. Theoretical framework: Theoretical materials were based on international scientific publications, reports, and scientific papers. And also for a more complete and objective presentation of the problem being studied, practical materials from criminal cases were used. Method: It is a method to analyze the knowledge of the general patterns that characterize the evidentiary process in criminal cases of tax evasion. The methods of deduction and inducement made it possible to highlight the problematic aspects and characteristics of the investigation of evidence in criminal cases of tax evasion in criminal cases of tax evasion. Results and conclusion: Different points of view on the determinants of tax crimes are taken into account, taking into account macro factors, moving to microregulatory factors and moving to an additional need for sanction of some tax evasion actions.The author concludes that there is a need to improve the standards of legislation in order to deal effectively with tax offences. Originality/value: In criminal cases of tax evasion, the characteristics, procedure and mandatory points of the proof process of the entities are analyzed, which will allow us to identify many relevant circumstances. This type of crime greatly damages the budget of the Kazakhstan, and nowadays it has a great tendency for the problems of investigating tax crimes and one of its most dangerous manifestations, tax evasion, to be significant.