Annotation

Using a comparative legal approach, the author differentiates between grounds for initiating criminal proceedings, highlighting common and specific ones using the criminal procedural systems of Russia and Tajikistan as examples. The author concludes that criteria for distinguishing crime reports from other offenses must be developed, which must be taken into account when receiving and registering such information. Unresolved issues in the reception and registration of reports of “tax crimes” and “drug crimes” are highlighted. The practice of substituting notes and reports from informants and agents for the registration of reports containing elements of a crime during investigative operations is examined.