from 01.01.1994 until now
Moskva, Moscow, Russian Federation
UDK 34 Право. Юридические науки
GRNTI 10.85 Криминалистика
In this article, based on the study and analysis of operational-search legislation, scientific publications, law enforcement practice and the criminal situation in the field of legalization, the operationalsearch counteraction to the legalization of income received from the Commission of tax crimes is considered. The paper focuses on the stages (stages) of laundering, the existing points of view on this account, as well as on the methods of illegal withdrawal of funds abroad. The author of the article aimed to develop scientifically based proposals and recommendations for improving the effectiveness of this type of activity by the territorial bodies of internal Affairs and their divisions of economic security and anti-corruption. It is proposed to put forward and work out operational search versions within the subject of study, as well as to develop, taking into account the methods (schemes) used by criminals to launder criminal proceeds and illegally withdraw funds abroad for the purpose of their subsequent legalization, operational search measures to document their criminal actions. In addition, the author recommends constant monitoring of money laundering methods based on operational and investigative practices. The results and key conclusions formulated in this article can be used in the theory and practice of operational investigative activities of internal Affairs bodies to counteract the legalization of income received from tax crimes.
operational-search counteraction, legalization, criminal income, tax crime, method of laundering
1. Hisamova Z. I. Sposoby legalizacii (otmyvaniya) dohodov, poluchennyh prestupnym putem, s ispol'zovaniem informacionno-telekommunikacionnyh tehnologiy // Vestnik Krasnodarskogo universiteta MVD Rossii. - 2017. - № 2 (36). - S. 84-87.
2. Ivanov P. I., Belyaeva T. N. Operativno-razysknoe protivodeystvie finansirovaniyu ekstremistskoy deyatel'nosti // Trudy Akademii upravleniya MVD Rossii. - 2017. - № 4 (44). - S. 186-191.
3. Ivanov P. I., Buldin A. E. Nekotorye osobennosti operativno-rozysknogo soprovozhdeniya predvaritel'nogo rassledovaniya i sudebnogo razbiratel'stva po delam o legalizacii dohodov, priobretennyh prestupnym putem // Vestnik Kazanskogo yuridicheskogo instituta MVD Rossii. - 2015. - № 1 (19). - S. 84-91.
4. Ivanov P. I., Shitov A. S. K voprosu o vyyavlenii nalogovyh prestupleniy v sfere potrebitel'skogo rynka // Zakon i pravo. - 2020. - № 1. - S. 147-150.
5. Ivanov P. I., Borisov O. S. Informacionnyy poisk v deyatel'nosti podrazdeleniy ekonomicheskoy bezopasnosti i protivodeystviya korrupcii organov vnutrennih del // Zakon i pravo. - 2017. - № 8. - S. 96-98.
6. Torbin Yu. G., Yanchurkin O. V., Mamatov V. G. Protivodeystvie legalizacii i nezakonnomu vyvodu za rubezh bankovskih aktivov // Zhurnal rossiyskogo prava. - 2016. - № 12 (240). - S. 91-98.
7. Varfolomeeva L. N., Rudyh E. S., Ignat'eva I. V. Protivodeystvie otmyvaniyu denezhnyh sredstv // Innovacionnaya ekonomika: perspektivy razvitiya i sovershenstvovaniya. - 2019. - № 4 (38). - S. 117-121.
8. Pinskaya M. Sh., Milogolov N. S., Bauer V. P., Vorozhihin V. V., Loginova T. A., Cerenova K. N. Mezhdunarodnoe nalogooblozhenie: razmyvanie nalogovoy bazy s ispol'zovaniem ofshorov : monografiya. - Moskva: OOO «Nauchno-izdatel'skiy centr Infra-M», 2015. - 192 s.
9. Bahareva A. A. Problema vyvoda denezhnyh sredstv za rubezh kak ugroza ekonomicheskoy bezopasnosti Rossiyskoy Federacii // Simvol nauki. - 2016. - № 6-1 (18). - S. 140-142.
10. Tret'yakov V. I. K voprosu ob osnovnyh metodah legalizacii (otmyvaniya) kriminal'nyh dohodov // Yuridicheskaya nauka i praktika: Vestnik Nizhegorodskoy akademii MVD Rossii. - 2013. - № 23. - S. 122-125.
