OPERATIONAL INVESTIGATIVE ACTIVITIES ON THE STAGE PRIOR TO CONDUCTING FIELD TAX AUDITS Panov Alexander Yurievich, PhD at law. <...> Place of employment: Privolzhskiy Institute of advanced training of the Federal Tax service. <...> E-mail: rony_2005@mail.ru Annotation: The article based on the study of investigative practices, the results of the activities of the tax authorities considered the features of implementation of operative-investigative provide documentation of tax crimes at the preliminary stage of carrying out exit tax checks. <...> Separate problems that significantly affect the performance of countering the wrongful acts and the ways of their solution. <...>