Abstract
The paper deals with the specifics of the investigation of tax fraud. The author's attention is focused mainly on those types of evidence which are of greater practical importance in the investigation of tax fraud and which are currently usually in electronic form.
The article does not omit the issue of the possibility of breaking the duty of confidentiality of persons who may contribute to the clarification of tax fraud. The author highlights the requirement of proper professional competence of a police authority investigating tax fraud and submits proposals on how to contribute to the fulfillment of this requirement.