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Necessity of working out of a government program of struggle against tax criminality.

Necessity and expediency of working out of the program of struggle against tax criminality recognise experts, noticing, that the today's tax criminality leaves on qualitatively new level, turns to one of the basic threats of safety of the state as constitutes the economic base of the organised criminal groups and communities.

The Russian tax criminality carries mass, and sometimes and the organised character, besides, distinguishes it a close interlacing

Legal and "shadow" sectors of economy, a constant overflowing of means from "shadow" sector in legal and back.

In these conditions of the extremely necessary working out of the program of struggle against tax criminality in Russia is. Realisation of national interests in sphere of maintenance of economic safety of the country, overcoming of negative tendencies of growth of the economic criminality tax and connected with it, paralizujushchej economic system of the state and civilised business, maintenance of replenishment of the state budget should be a basis of such program.

In the program performance put by the President of Russia of problems on an establishment of the rigid operative control over tax laws observance, suppression and considerable reduction of a share of "shadow" economic operations, reduction of criminalisation of tax sphere and economic activities as should be provided by one of the basic threats of economic safety of the country.

The complex decision of such problems probably «... Only under condition of serious state support and participation of all interested bodies, and also carrying out of serious scientific researches of the given problems, including in the field of criminalistics». [256]

Also an important point is independence of the criminal policy in sphere of the taxation from liking and installations of the separate heads influencing a law-enforcement component of realisation by the state of the functions. As an example changes in the general orientation of activity of bodies of tax police can serve. In the beginning of the existence, in 1992-1995 FSNP actually duplicated functions of tax organs. Prevalence of purely fiscal functions with weak operative and investigatory components caused, along with the high sums donachisleny, low results of law-enforcement work.

However with gradual transition to law-enforcement methods of work on the first place there were quantity indicators - the sums arriving in the budget, basically at the expense of excitation of criminal cases on the basis of "different way" of fulfilment of tax evasion, and actually - shortages which then stopped in connection with the active

Repentance of the person who have committed a crime. Thus the purposes pravoohranenija practically were not reached, however money resources actually arrived in the budget.

At the final stage of activity FSNP actual refusal of the termination of criminal cases in connection with active repentance was declared, the shortage was subdivided on criminal and not criminal, the basic emphasis became for work with the large vertically-integrated companies, holdings. In criminal procedure activity in the head of a corner the quantity of criminal cases, and their quality, absolute finishing to vessels, reforming of the criminal legislation was put not.

Thus, the concept should be uniform and not depend on the concrete head. It is thus quite clear, that everyone is free it creatively to develop and fill, but not to change in a root. In this connection the statement of the Minister of Finance of Russia, made it in interview to the newspaper "Kommersant" sees quite proved: «... If you wish to ask, whether will cease at us in the country to pursue for non-payment of taxes I declare, that in Russia, as well as in other civilised states, will always pursue those who illegally evades from tax payments».347

5.2.

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A source: Nightingales Ivan Nikolaevich. Implementation of the criminal policy of Russia in the field of tax crimes: problems and prospects. Thesis for the degree of Doctor of Law. Moscow - 2004. 2004

More on topic Necessity of working out of a government program of struggle against tax criminality.:

  1. 5. Conceptual positions of the federal program of struggle against tax criminality and some problems pravoprimenenija.
  2. 5.3. The basic measures on realisation of positions of the program on counteraction of tax criminality.
  3. §1. Historical experience of struggle against tax criminality.
  4. the Chapter III. Tax criminality in structure of the economic, organised and corruption criminality and feature of counteraction to tax crimes in separate branches of financial and economic activity.
  5. §1. Tax criminality as object of criminally-legal influence.
  6. 1. The maintenance of a problem and a necessity substantiation se decisions program methods
  7. a government program as the document of budgetary planning
  8. §2. The reasons and the conditions defining modern tax criminality.
  9. 1.1 Phenomena of bribery and necessity of criminally-legal struggle against it means application of operatively-search actions.
  10. the Preconditions of the historical, social and conceptual character which has predetermined necessity of struggle against extremism at interstate level
  11. 2.2 Monitoring of realisation of the Government program of development of agriculture in regions.
  12. 1.3. Struggle against tax crimes in poslerevoljutsionnyj the period.
  13. 4.1. The basic tendencies of struggle against tax crimes in foreign countries.
  14. 1.4. Struggle against tax crimes at the beginning of economic transformations (1991-1996).
  15. 2.2 Working out of the program «POLIFUN" for modelling of process of rectification