Актуальные вопросы взаимодействия оперативных подразделений органов внутренних дел и налоговых органов в процессе противодействия налоговым преступлениям

Abstract

Criminal law response is not the main but rather effective means of counteracting economic crime. In this regard modern society is feeling an acute need for high-quality regulatory regulation defining certain types of economic crimes and measures of state coercion used for their perpetration. To solve this problem it is necessary to conduct research on the social and legal content of certain types of tax crimes, complex rules for constructing the compositions of these acts and the specifics of technical and legal registration of the relevant provisions of the Special Part of the Criminal Code. To achieve this goal in modern criminal law science separate groups of economic crimes are singled out as an object of study: economic, tax, credit, monopolistic, etc. In modern conditions the need for proper protection of financial relations, including criminal and legal means, becomes indisputable. However a number of relevant norms of the Criminal Code, as well as the practice of their implementation, cannot be considered satisfactory in terms of compliance with the rules of legislative technology, the validity of the differentiation of responsibility enshrined in them and, as a result, the effectiveness of the implementation of the preventive task of criminal law. Qualitative norms of criminal law, ensuring the protection of financial relations, are an important condition for the proper counteraction to crime in the tax sphere, carried out by the state in the person of investigative and judicial bodies. Representatives of commercial and other organizations as well as other economic entities are no less interested in ensuring the high quality of these criminal law norms, since it acts as the legal basis for business security from unreasonable procedural decisions. In the article taking into account modern features of legislation and law enforcement practice aspects affecting the efficiency of the organization of interaction between operational units of the law enforcement bodies and tax authorities in the process of counteracting tax crime have been considered. The typical algorithms of joint work of these subjects the problems that arise and the most promising ways to solve them are shown.