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ИД «Финансы и кредит»






National Interests: Priorities and Security

Analysis of the effectiveness of law enforcement agencies in identifying tax crimes

Vol. 11, Iss. 7, FEBRUARY 2015

PDF  Article PDF Version

Available online: 9 February 2015


JEL Classification: 

Pages: 52-60

Chukhnina G.Ya. Volgograd State Agricultural University, Volgograd, Russian Federation

Importance The article analyzes the Russian tax system formation. On the one hand, a significant increase in the number of tax crimes has been recorded. On the other hand, there is a growing trend in reduction of the number of identified tax crimes, which is caused by criminal law and tax measures adopted by the State to release the pressure on taxpayers.
     Objectives The objective of the research is to analyze the performance of law enforcement agencies in identifying tax crimes.
     Methods In the article, I have used the methods of logical and comparative analyses and the generalization methods.
     Results The paper considers the issue of economic substance of tax crimes and explores the points of view of different scholars on the definition of tax crimes. As a result, I offer a revised definition of a tax crime. In my opinion, a tax crime is a certain sequence of socially dangerous actions, which are aimed at the tax legislation violation. The criminal nature of violations is defined by the criminal law. I define the system of indicators, which characterize the efficiency of law enforcement agencies' activity in identifying tax crimes. On the basis of the indicators, I have performed a comparative analysis of law enforcement agencies performance in identifying tax crimes within a five-year period. I have calculated the relative share of tax crimes in the total number of economic crimes; determined the most significant indicators of effectiveness of tax investigations, namely: the effectiveness of tax investigations in dynamics, the ratio of the materials containing the elements of tax crimes to the number of cases, which were actually brought to trial, the effectiveness of amounts of damage from tax crimes. I define the causes of significant reduction in statistical indicators, which include a change in the substantive law in the sphere of crime determination and penal consequences of criminal deeds, as well as a change in procedures for tax crimes detection and initiation of criminal cases in the criminal tax area.
     Conclusions and Relevance I conclude that as a result of legislative and organizational measures taken within the last three years, it is possible to talk about the trend of reducing the number of identified tax crimes, and deterioration of the control system in this area. The legislation and organizational structure of law enforcement and regulatory authorities, which have been in force until recently, have not contributed to effective combating tax crimes. I hang hopes on increasing the efficiency in connection with amendments to the Russian Code of Criminal Procedure made in October 2014, which stipulate a return of the possibility of investigative authorities to initiate proceedings for tax crimes.

Keywords: tax crimes, law enforcement authorities, Investigative Committee, tax service, efficiency, performance, effectiveness, taxpayer


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