VII. Appendices
The appendix 1. Distribution of the initiated criminal cases on tax crimes on economy branches.
CH - | It is initiated The criminal Affairs in The accounting The period - In total | It is given up in it is initiated ii The criminal Affairs - of all | It is ended criminal cases (with repeatedly okonchenny mi) - all | Amount of damage on the ended criminal cases - all (thousand roubles) | Amount of damage on materials as a result of which consideration it is given up in criminal case excitation on nereabilitirujushchim to the bases - of all (thousand roubles) | ||||
The caused | The compensated | The caused | The compensated | ||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | |||
TOTAL ON BRANCHES Economy | 1 | 23703 | 21364 | 22974 | 18759366 | 10878837 | 326114 | 128331 | |
THE INDUSTRY - IN TOTAL | 2 | 4627 | 5339 | 4676 | 7665242 | 5402535 | 111171 | 29947 | |
In That M g is le From Not yo: | elektroener getika | 3 | 267 | 258 | 282 | 955568 | 863661 | 2929 | 1283 |
The fuel | 4 | 322 | 403 | 377 | 496537 | 382108 | 7193 | 1324 | |
Ferrous metallurgy | 5 | 206 | 223 | 207 | 242950 | 139265 | 3914 | 1187 | |
Nonferrous metallurgy | 6 | 260 | 200 | 302 | 205025 | 140971 | 2503 | 0 | |
Chemical and The petrochemical | 7 | 191 | 247 | 162 | 868640 | 609032 | 12064 | 7860 | |
Mechanical engineering and Metal working | 8 | 566 | 883 | 632 | 2342539 | 1501228 | 14837 | 4296 | |
Wood, derevoobrabatyvajushcha I and tselljulozno - paper | 9 | 825 | 846 | 715 | 359158 | 174431 | 12563 | 1115 | |
The industry The building Materials | 10 | 274 | 292 | 289 | 351048 | 240078 | 4672 | 2151 | |
The easy | 11 | 147 | 204 | 173 | 115275 | 70457 | 800 | 0 | |
Food - all | 12 | 1093 | 1132 | 1082 | 1151234 | 841425 | 36938 | 6718 | |
Spirit and likeroyovodochnaja | 13 | 334 | 212 | 260 | 504650 | 398898 | 8758 | 4227 | |
vinodelcheskaja | 14 | 75 | 49 | 59 | 94733 | 44672 | 0 | 0 | |
gabachno-mahorochnaja | 15 | 19 | 13 | 13 | 38523 | 24715 | 0 | 0 | |
The fish | 16 | 195 | 207 | 204 | 112152 | 87957 | 22446 | 93 | |
Other industries | 17 | 476 | 651 | 455 | 577268 | 439879 | 12758 | 4013 | |
AGRICULTURE | 18 | 1918 | 1455 | 2123 | 1123960 | 495349 | 33706 | 8663 | |
BUILDING | 19 | 2418 | 1814 | 2253 | 1785745 | 1018406 | 23044 | 10300 | |
TRANSPORT | 20 | 1017 | 950 | 975 | 2096396 | 1651978 | 56743 | 49192 | |
COMMUNICATION | 21 | 89 | 128 | 70 | 42629 | 34306 | 251 | 0 | |
TRADE and ESSENTIAL A FOOD - OF ALL | 22 | 8851 | 6020 | 7043 | 1617413 | 700530 | 32704 | 7851 | |
AND 3 n e e | Retail trade in fuel | 23 | 246 | 183 | 219 | 97211 | 15573 | 21 | 0 |
The wholesale the tobacco Products | 24 | 1029 | 672 | 812 | 146293 | 67061 | 935 | 120 | |
The wholesale firm, liquid both gaseous fuel and adjacent production | 25 | 210 | 189 | 176 | 158027 | 37939 | 43 | 0 | |
OPERATIONS WITH THE IMMOVABLE PROPERTY | 26 | 350 | 346 | 341 | 132942 | 87163 | 3765 | 570 | |
FINANCE, THE CREDIT, INSURANCE, PROVISION OF PENSIONS - ALL | 27 | 472 | 411 | 436 | 557740 | 131720 | 12950 | 2248 | |
FROM n And h: | The bank Activity | 28 | 217 | 229 | 158 | 381878 | 49635 | 1898 | 187 |
Insurance | 29 | 48 | 35 | 47 | 4932 | 1833 | 0 | 0 | |
The pension Maintenance | 30 | 34 | 3 | 23 | 104 | 30 | 0 | 0 | |
OTHER BRANCHES OF ECONOMY | 31 | 3961 | 4901 | 5057 | 3737299 | 1356850 | 51780 | 19560 |
DATA ON THE REVEALED, BARRED AND WARNED TAX OFFENCES ON ECONOMY BRANCHES (AS A WHOLE ACROSS THE RUSSIAN FEDERATION FOR JANUARY - DECEMBER, 2002)
To - | The checks of tax bearers spent by bodies of tax police it is independent | The exit tax checks spent by tax organs with participation of bodies of tax police | ||||||||||
Koliches tvo zavershe Others Checks nalogopl atelshchi kov In total | Koliches tvo It is revealed nyh nalogo vyh pravona rusheny - all | From them in large and especially large sizes - In total | The sum Damage On It is revealed nym Taxes ym pravonar ushenijam - In total (Thousand Roubles) | From it in The large And Especially The large The sizes | Koliches tvo zavershe Others Checks nalogopl atelshchi kov In total | Koliches tvo vyjav lennyhn Taxes yh pravonar usheny - all | From them In a croup nom and Especially Croup nom The size Ah - In total | The sum Damage On It is revealed nym Taxes ym pravona rusheni Holes - In total (Thousand Roubles) | From it In Largely M and Especially Largely M The size Ah | |||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |||
TOTAL ON ECONOMY BRANCHES | 1 | 16325 | 12900 | 10985 | 27451894 | 26261300 | 12572 | 11022 | 4677 | 14579967 | 13659396 | |
THE INDUSTRY - ALL | 2 | 3337 | 2738 | 2396 | 12242791 | 11530508 | 2861 | 2607 | 1223 | 5192390 | 5073918 | |
In That M chi sl e: From Not yo: | Electric power industry | 3 | 150 | 129 | 124 | 1421493 | 1419482 | 91 | 84 | 50 | 397771 | 386759 |
The fuel | 4 | 230 | 187 | 171 | 2764666 | 2736394 | 210 | 197 | 120 | 938357 | 921117 | |
Ferrous metallurgy | 5 | 118 | 76 | 55 | 749309 | 748957 | 98 | 89 | 53 | 352037 | 343267 | |
Nonferrous metallurgy | 6 | 107 | 83 | 71 | 342521 | 341508 | 81 | 72 | 43 | 157322 | 153357 | |
Chemical and petrochemical | 7 | 127 | 98 | 93 | 896463 | 894496 | 142 | 123 | 68 | 377785 | 374315 | |
Mechanical engineering and metal working | 8 | 529 | 463 | 419 | 2691182 | 2089319 | 359 | 329 | 175 | 709185 | 699331 | |
Wood, derevoobrabatyvajushcha I and tselljulozno - paper | 9 | 543 | 454 | 383 | 533666 | 526692 | 609 | 554 | 241 | 451319 | 437755 | |
The industry The building Materials | 10 | 255 | 224 | 205 | 449757 | 441679 | 141 | 134 | 60 | 173270 | 168116 | |
The easy | 11 | 144 | 127 | 112 | 311926 | 305402 | 94 | 87 | 33 | 54326 | 51078 | |
Food - all | 12 | 736 | 594 | 527 | 1193158 | 1174511 | 693 | 633 | 268 | 1062349 | 1033085 | |
Spirit and likeroyovodochnaja | 13 | 121 | 103 | 81 | 468503 | 464550 | 96 | 88 | 48 | 346828 | 337900 | |
The Vinodelchesky | 14 | 39 | 33 | 30 | 37656 | 37225 | 28 | 27 | 15 | 32018 | 31436 | |
gabachno-mahorochnaja | 15 | 12 | 10 | 10 | 53449 | 53449 | 19 | 13 | 8 | 78264 | 78148 | |
The fish | 16 | 145 | 136 | 129 | 78232 | 77165 | 133 | 123 | 54 | 181379 | 175223 | |
Other industries | 17 | 398 | 303 | 236 | 888650 | 852068 | 343 | 305 | 112 | 518669 | 505738 | |
AGRICULTURE | 18 | 1568 | 1329 | 1163 | 1386692 | 1346894 | 833 | 780 | 313 | 345877 | 302008 | |
BUILDING | 19 | 1900 | 1461 | 1302 | 2516174 | 2435670 | 983 | 923 | 424 | 978798 | 934713 | |
TRANSPORT | 20 | 828 | 658 | 585 | 2814018 | 2807452 | 461 | 386 | 168 | 944050 | 757934 | |
COMMUNICATION | 21 | 55 | 38 | 31 | 34738 | 34168 | 45 | 42 | 12 | 28744 | 27414 | |
TRADE and PUBLIC A FOOD - OF ALL | 22 | 4927 | 4156 | 3507 | 4800863 | 4753097 | 4067 | 3614 | 1559 | 4805761 | 4487578 | |
OPERATIONS WITH THE IMMOVABLE PROPERTY | 23 | 260 | 230 | 213 | 89795 | 87310 | 106 | 92 | 45 | 32303 | 31088 | |
FINANCE, THE CREDIT, INSURANCE, PROVISION OF PENSIONS - ALL | 24 | 207 | 143 | 122 | 825510 | 823243 | 290 | 198 | 75 | 166494 | 160945 | |
FROM n | The bank Activity | 25 | 103 | 73 | 65 | 536451 | 535830 | 159 | 109 | 38 | 111221 | 107705 |
And h: | Insurance | 26 | 38 | 21 | 18 | 29793 | 29337 | 69 | 30 | 8 | 12787 | 12047 |
The pension Maintenance | 27 | 3 | 2 | 2 | 3788 | 3788 | 1 | 1 | 0 | 23 | 0 | |
OTHER BRANCHES OF ECONOMY | 28 | 3243 | 2154 | 1666 | 2741313 | 2442958 | 2926 | 2380 | 858 | 2085550 | 1883798 |
The appendix 2.
Results of economic-legal research kriminologicheskih characteristics of tax criminality.The given research is spent in 2002 by In common main investigatory management FSNP of Russia and Economic faculty of the Moscow State University of M.V.Lomonosova. Listeners of educational program participated in interrogation on increase of professional qualification of chief accountants of the commercial enterprises.
Kriminologichesky interrogations are effective help in studying of such phenomenon, as tax criminality. With their help it is possible to reveal positive and negative tendencies in perception a society of tax crimes, to search for new ways under their prevention, revealing and suppression.
In appropriate way the processed results of interrogations testify to dynamics of development of operative conditions in the area of tax laws observance, reveal new ways of fulfilment of crimes, accompany acceptance of administrative decisions.
From the general concept «kriminologichesky interrogation» it is possible to allocate its following kinds:
1. The general (mixed) - interrogation of accounting workers, businessmen and citizens, and also employees tax and law enforcement bodies.
2. Thematic — interrogations on separate types of tax or on separately taken problem.
3. Specialised - interrogation only employees of tax police or only accounting workers or businessmen.
Spending specialised interrogations, probably, from our point of view to define the general kriminogennuju conditions on lines of work of law-enforcement bodies, to predict tendencies of its development and more definitely to build works in the given directions of operatively-office activity.
1.1. Criteria of research
Purposeful influence from state bodies on activity of the organisations-tax bearers, - i.e. state regulation of tax sphere, - assumes as one of conditions of the effectiveness (efficiency) knowledge (exact or presumable, prognoznoe) the future reactions and responses of a management of these organisations to those or other actions of administrative character undertaken by the state. Absence, replacement with their conjectures or subjective representations led and lead to discrepancies of actual behaviour of object of regulation (or its parts) to those purposes which were supposed to be reached at acceptance of corresponding decisions on state regulation (management). As a result state bodies can ignore separate estimations (in
Particulars, expert) behaviour of objects of management, choosing only what correspond with already developed representations of the subject of management about object.
• For the decision of problems of the present research as the initial convenient enough and reliable model of process of regulation which it is possible to express the following linear scheme is accepted simple, but. Its essence in the following. The subject managements (state body) forms own purposes in the form of desirable future result, a condition of object of management. For achievement of the generated purposes the state body generates a set of administrative influences on object managements (organisations-tax bearers). Each administrative influence is perceived distinguished) by such organisation.
The apprehended influence corresponds with own (internal) purposes of the organisation therefore it is formed and then the certain administrative decision initiating institutsionalnoe or economic behaviour of the organisation-tax bearer in the course of financial and economic activity is realised.
For an environment (the state body also concerns to external, in relation to the organisation-tax bearer, environment) results of realisation are shown by the organisation of the made decision in the form of the changed, "new" behaviour of object of management [266]. The behaviour of the organisation consisting in variety of forms and ways of its interaction with other agents of an environment (in particular, market behaviour) can be apprehended state body as reaction to administrative influence of the subject of management. Results of supervision of the changed behaviour are exposed accessible methods to measurement and an estimation, comparison to the purpose of administrative influence. On the basis of such comparisons the subject of management makes the decision on change of the purposes and (or) measures of administrative influence. Further the scheme
* Interactions is reproduced again, but already at new level of knowledge of the subject of management about object of management.
"Kernel" of this linear scheme is, obviously, such triad: administrative influence - the internal purposes of the organisation - decision-making in the organisations and their realisation (that is the response to the administrative influence, expressed in behaviour of the organisation in an environment). Having accepted it as base, for the decision of research problems it is necessary to find an adequate source of supervision over behaviour of the organisation - of the tax bearer as reaction to those or other measures of regulation of tax sphere.
First of all, it is necessary to carry to such sources data of statistical supervision. Nevertheless, statistical supervision not always adequately reflects a real picture of a state of affairs in considered area. For this purpose there are rather independent analytical methods - methods of expert estimations.
Selection of a commission of experts, as well as in any case when decisions should be accepted in the conditions of insufficiency of the information, is one of the responsible moments of all work. Selection of quantitative and qualitative structure of experts is usually made on the basis of the analysis of width of a solved problem, reliability of estimations, the characteristic of experts and expenses of resources.
Reliability of estimations of a commission of experts depends on level of knowledge of separate experts and quantity of members. If to assume, that experts are exact enough measuring instruments with increase in number of experts reliability of examination of all group increases. Nevertheless, the increase in number of experts has the top border defined by expenses of state body on carrying out of examination. These expenses are proportional to quantity of experts. With increase in number of experts the time and financial expenses connected with formation of group, carrying out of interrogation and processing of its results, as a rule, increase.
The qualitative structure of experts is defined by several factors to which it is necessary to carry competence, the relation to examination, self-criticism.
Competence as degree of qualification of the expert can be defined on the basis of the analysis of fruitful activity of the expert, level and width of acquaintance to estimated object, understanding of problems and development prospects.
The relation to examination is very important characteristic of quality of the expert. The passive or pessimistic relation of the expert to the problem decision, the big employment and other factors can essentially affect performance by experts of the functions. At last, questions on which the expert should give answers, can not be perceived by it as work, generally speaking, indirectly mentioning perspective realisation of the purposes of the organisation-tax bearer (so - its own interests). Therefore, questionnaire-questionnaire drawing up is necessary for anticipating a laconic statement of those problems which are supposed to be solved by means of application of system of expert estimations.
Proceeding from listed above requirements, we define structure of experts therefore anonymous questioning is spent among chief accountants. Presented kriminologichesky interrogation is spent in January, 2002 in the group consisting more than from 100 chief accountants of the organisations, raising the qualification in connection with acceptance of new heads NK of Russia.
From among interrogated the basic part representatives commercial (under the economic status) (constitute 75 %) and not state (on
To pattern of ownership) (73 %) the enterprises. Distribution of respondents on the sizes of the enterprises on which they work, the following: 38 % - the large enterprises, 36 % - the average enterprises and 26 % - small enterprises.
• Overwhelming majority of the interrogated have the higher (73 %) or an average
Special (17 %) formation. Nevertheless, 7 % of chief accountants have only secondary education. 83 % interrogated at least once had experience of checks from tax organs, thus from them more than 75 % have the experience of work as the chief accountant more than 5 years.
Thus, the skilled bookkeepers who are experts with the experience in considered area of professional work have undergone to anonymous questioning. The age of 68 % interrogated is in limits from 30 till 50 years, that is questionnaire questions were answered with the people possessing not only professional, but also sufficient life experience.
In this connection it is possible to approve, that respondents of questioning are the professional experts having quite adequate idea about the maintenance of set questions.
Answers to the separate set questions do not represent analytical interest owing to that the basic answers to them confirm representations which have already developed and proved by other methods about the considered phenomena. In this connection there is sense separately no them to consider.
Interrogation was spent anonymously, in the presence of difficulties or doubts the respondent could not answer the brought attention to the question, however such cases had individual character.
Acquaintance with knowledge of bookkeepers about the maintenance and features of a criminally-legal interdiction for tax evasion was the interrogation purpose; studying of their opinion concerning perfection ugolovnoyopravovyh the norms providing responsibility for tax crimes, and also possible variants of behaviour at the various situations, able to entail fulfilment of a tax offence or a crime. During interrogation relations between the bookkeeper and the head, their interference were studied also developed in the organisations where respondents work, at the decision-making, connected with taxation sphere, readiness of bookkeepers to follow instructions of the head directed on tax evasion.
The separate attention in interrogation has been given questions of preventive maintenance of tax criminality, revealing of level of corruption displays in tax sphere, to education of tax culture at potential tax bearers.
Also bill substantive provisions «About modification of articles 198 became an object of research with the help kriminologicheskogo interrogation
And 199 UK the Russian Federation », developed FSNP Russia.
1.2. The maintenance and results of interrogation.
1. To what category, from your point of view, it is possible to carry tax crimes?
? Crimes in economic activities sphere - 55 %
? Crimes against the government - 7 %
? An independent kind of crimes - 24 %
? Other category - 13 %
2. Whether you consider formulations of structure of tax crimes answering to their social danger and degree kriminalizirovannosti taxation spheres.
? Yes - 27 %
? Is not present - 36 %
? I am at a loss to answer - 36 %
3. How you consider, whether it is necessary at given stage of economic development of the country to carry tax crimes to expecially dangerous?
? Yes - 30 %
? Is not present - 51 %
? I am at a loss to answer - 15 %
4. Consider you expedient to simplify structures of tax crimes, having excluded from formulations of articles 198 and 199 UK the Russian Federation instructions of concrete ways of fulfilment of crimes?
? Да-16 %
? Нет-18 %
? I do not know the maintenance of articles 198 and 199 UK the Russian Federation - 31 %
? I am at a loss to answer - 31 %
5. Whether you agree with opinion, what the deceit of the state by understating of taxes due to payment or illegal compensation of taxes can be considered as tax swindle?
? Да-48 %
? Нет-28 %
? I am at a loss to answer - 22 %
6. Whether there will be an introduction of an auxiliary view of punishment "confiscation", from your point of view, to be the lever of the prevention of tax criminality and as a result to influence decrease in its level?
? Yes - 28 %
? Нет-45 %
? I am at a loss to answer - 22 %
7. Whether the head of the organisation if wishes to make financial and economic operation which, from its point of view, is inexpedient to reflect in accounting documents informs you?
? Yes, puts - 24 %
? Does it from my tacit consent - 11 %
? No, it hides it-17 %
? Such in our organisation does not happen - 24 %
? Does not put, but I know about it or I guess - 19 %
8. Whether you are assured, what the head of the organisation behind your back does not perform "shadow" financial and economic operations?
? It is assured (), that is not present - 34 %
? Which what I guess - 15 %
? It would let me know it or has consulted - 10 %
? It is assured (), that such operations are spent - 11 %
? Unfortunately, today without it not to manage - 22 %
9. To you is that to be afraid in case of check tax or law enforcement bodies?
? Yes, that I can be mistaken and because of it will punish the head - 31 %
? Yes, tax responsibility according to the Tax code of Russia - 26 %
? Yes, the criminal liability according to item 199 UK the Russian Federation - 9 %
? I have nothing to be afraid - of 32 %
10. What can induce you to bring the deformed data in accounts or otherwise to make or promote fulfilment of a tax offence? Note no more than three answers
? The personal request of the head - 23 %
? Dependence on the head - 38 %
? The partiality-17 %
? Desire to deliver to trouble to the head - 3 %
? A personal heavy financial position - 6 %
? Heavy financial condition of the organisation - 18 %
? Anything - 27
? Another - 3 %
11. Whether It was necessary to you ever under the initiative or under someone's request to forge (to make changes by erasures, amendments etc.) the primary documents connected with book keeping, the reporting and the taxation?
? Yes, it was necessary - 42 %
? I time correct all of them - 13 %
? It was not necessary, but if it will be necessary, I will make it - 18 %
? I was not necessary also is assured (), that it is not necessary - 25 %
12. Whether you or your head of a bribe gave to employees of tax inspection?
? Yes - 23 %
? Нет-49 %
? Regularly it I cry-16 %
13. Whether you or your head of a bribe gave to employees of tax police?
? Да-23 %
? There are no 56 %
? Regularly it I cry - 11 %
14. You consider what way of definition of the taxable base of physical persons optimum?
? Under incomes of the citizen - 27 %
? Under expenses - 39 %
? In comparison of the declared incomes and expenses - 34 %
15. Whether it is necessary to consider at qualification of tax evasion character of an origin of the income (the legal; criminal)?
? Yes - 69 %
? Нет-13 %
? I am at a loss to answer-13 %
16. With a view of more effective struggle against tax crimes it would be expedient
Note three most preferable answers
? To improve work of tax organs and bodies of tax police on preventive maintenance, the control, revealing and suppression of tax crimes - 45 %
? To toughen financial sanctions for tax offences - 25 %
? To toughen criminal sanctions for these crimes - 23 %
? To go on a way of the further liberalisation of tax system - 45 %
17. Whether you heard for last year about the loud criminal cases connected with tax evasion?
? Yes - 23 %
? Нет-55 %
? I am not interested in the given theme - 25 %
18. If in the country there have passed some large litigations on affairs about the tax crimes, ended for convicted by imprisonment, you:
Note no more than two answers
? To approach would begin more responsibly to payment of taxes - 25 %
? Would not admit the facts of tax evasion from the legal person in whom you work - 14 %
? In case of available concealment of incomes, would accept supplementary measures on safety and perfection of methods of tax evasion - 24 %
? Would consult with the good bookkeeper and the lawyer - 50 %
19. With what at you the term "tax evasion" associates?
Note no more than three answers
? With inclusion in the accounting documentation obviously deformed given - 25 %
? With tax laws infringement - 49 %
? With a state deceit - 19 %
? With punishable act - 24 %
? With drawing of losses to owners of the enterprise - 9 %
? With optimum construction of book keeping and minimisation of taxes - 39 %
? Other-1 %
20. With what at you the term «a tax crime» associates?
Note no more than three answers
? With inclusion in the accounting documentation obviously deformed given - 27 %
? With tax laws infringement - 59 %
? With a state deceit - 34 %
? With punishable act - 43 %
? With drawing of losses to owners of the enterprise - 6 %
? With optimum construction of book keeping and minimisation of taxes - 10 %
? Other - 1 %
21. As you consider, the tax criminal is:
? Unsuccessfully got person - 16 %
? The dexterous businessman - 14 %
? The person deserving severe punishment - 26 %
? The thief - 26 %
? I am at a loss to answer - 26 %
22. How you consider, if all fairly pay taxes, the population standard of living will raise?
? Yes - 32 %
? Нет-42 %
? I am at a loss to answer - 20 %
? Another - 2 %
23. Whether the size of sanctions should for fulfilment of a tax crime depend on the size of the hidden taxes?
? Yes - 72 %
? Is not present - 8 %
? I am at a loss to answer - 16 %
24. Whether fairly to release from the criminal liability the person who for the first time has evaded from payment of taxes in the large size?
? Да-40 %
? Нет-35 %
About I Am at a loss to answer - 22 %
25. Whether fairly to release from the criminal liability the person who for the first time has evaded from payment of taxes in especially large size or a group of persons on preliminary arrangement or repeatedly?
? Yes - 22 %
? Нет-40 %
? I am at a loss to answer - 31 %
26. How you consider, whether growth of tax crimes is expected in the near future?
? Yes - 56 %
? Нет-31 %
? I am at a loss to answer - 6 %
27. Whether you will learn your children to pay taxes?
? Да-69 %
? Нет-11 %
? Another - 8 %
28. As you consider, payment of taxes it:
? The common right-15 %
? A duty of everyone - 81 %
29. Your operational experience as the bookkeeper
? Till 1 year - 3 %
? 1-3 years-6 of %
? 3-5 years-15 of %
? Over 5 years - 68 %
30. Your age
? Till 30 years - 20 %
? 31-40 years-34 of %
? 41-50 years-34 of %
? 51 also is more senior - 8 %
31. Your formation
? An average - 7 %
? An average special - 17 %
? The higher - 73 %
32. You work
? In the commercial organisation - 75 %
? In the noncommercial organisation - 22 %
33. You work
? In the state organisation - 19 %
? In not state organisation - 73 %
34. You work
? In a small enterprise - 38 %
? In the enterprise of the average sizes - 36 %
? In the large enterprise - 23 %
1.3. The analysis of results of interrogation
It is necessary to notice, that answers of respondents to some question reveal new tendencies, or induce to consider already developed representations from the new point of view.
For example, almost two thirds of respondents (62 %) whether on a question «are Considered by you expedient to simplify structures of tax crimes, having excluded from formulations of articles 198 and 199 UK the Russian Federations instructions of concrete ways of fulfilment of crimes» either were at a loss to answer, or have answered, that they do not know the maintenance of articles specified in a question. If to take into consideration, whether that on a question «Is necessary at given stage of economic development of the country to carry tax crimes to expecially dangerous» more than 80 % interrogated have answered or is positive (30 %), or is negative (51 %) it is possible to approve, that the problem of tax offences induces an active position at respondents. The conclusion is quite pertinent, that representations about tax crimes at professional bookkeepers have more likely speculative, rather than a clear legal basis. Obviously, in educational programs of preparation and improvement of professional skill of professional bookkeepers in the block of a legal component of training the basic attention is given only to those questions which concern directly the organisation and book keeping conducting. Questions of legal regulation of tax offences and responsibility for tax crimes have insignificant value, or at all are absent.
The analysis of answers to separate group of questions can testify to a condition of scales of adequate reflexion in book keeping of financial and economic activity of the enterprises. So, more than half of respondents (54 %), whether answering a question «the head of the organisation if wishes to make financial and economic operation which, from its point of view, is inexpedient to reflect in accounting documents» informs you, have actually confirmed the assumption, that the cases inducing heads (for whatever reasons) to refuse reflexion of separate financial and economic operations in accounts today are frequent enough. It is especially obvious, whether if to analyse answer to a question «Was necessary to you ever under the initiative or under someone's request to forge (to make changes by erasures, amendments etc.) the primary documents connected with the accounting
The account, the reporting and the taxation ». It appears, that 55 % of respondents at least once forged the primary documents, thus almost every fourth of them (24 %) is engaged in it regularly. Besides, 18 % interrogated (almost every fifth), not making fakes at the moment of questioning, have answered, that, in case of need, are ready to take such step.
Nevertheless, we consider hasty to do an unequivocal conclusion that practically in half of enterprises there are kriminogennaja conditions. Quite possibly (and it indirectly proves to be true regular publications in the scientific literature and in a press), that on such actions of heads and chief accountants of the enterprises besides aspiration to hide taxes pushes as well imperfection of existing system of book keeping as tool of adequate reflexion financial and economic (and in a more comprehensive sense - economic) enterprise activity. [267]
About potential kriminogennosti in tax sphere it is possible to judge under answers to other group of questions: whether whether «you or your head of a bribe Gave to employees of tax inspection» and «you or your head of a bribe Gave to employees of tax police». It appears, 39 % of respondents at least once gave bribes to employees of tax inspection (and 41 % from them gives bribes regularly); also 33 % interrogated at least once gave bribes to employees of tax police (from them of 33 % - regularly).
Has not revealed the prevailing point of view the answer to a question «What way of definition of the taxable base of physical persons you consider optimum»: under incomes of the citizen - 27 %; under expenses - 39 %; in comparison of the declared incomes and expenses - 34 %. Thus disagreements are observed, first of all, among the most skilled respondents. So, distribution of answers at bookkeepers with the experience over 5 years actually uniform: 22 %, 25 % and 22 % accordingly. Life experience also does not give the answer to the brought attention to the question: accordingly on 11 % on each variant of the answer at respondents at the age from 41 years till 50 years. Level of the received knowledge besides does not promote situation clearing - persons with higher education do not have obvious position (23 %, 25 % and 27 %). Along with it, less skilled of the bookkeeper tend to what expenses are optimum way of definition of the taxable base of physical persons. Almost half of respondents from among those who has the experience less than 5 years (48 %), has noted this way.
On the contrary, it is possible to speak about unity of sights at a problem of necessity of the account of character of an origin of the income at qualification of tax evasion. Positively this question was answered with 69 % of respondents while the negative answer was given only by 13 %. The given question has been set for finding-out of opinion of respondents about, whether should
To come under to the taxation only lawfully received incomes or it is expedient to listen to experience of the western colleagues at which the taxation is come under by any incomes (both legal and criminal). The given theme is actual also in connection with the mentioned problems of set of tax crimes and illegal business.
Certain interest can cause the analysis of the answer to a question on expedient ways of struggle with tax to crimes. It was offered to respondents to note three most preferable answers from four offered. If to consolidate the received answers in process of decrease of their rank, it is possible to formulate the thesis, that with a view of more effective struggle against tax crimes it would be expedient «to go on a way of the further liberalisation of tax system (45 %), improving work of tax organs (38 %) with simultaneous toughening of financial sanctions for tax offences (25 %) and criminal sanctions for tax crimes (23 %)».
More than half of respondents (55 %) did not hear for last year about the loud criminal cases connected with tax evasion. If to consider, that along with them of 25 % interrogated at all are not interested in the given theme it is possible to call into question statements of separate experts that a number of "indicative" processes ostensibly can improve essentially a situation in considered sphere. Obviously, such processes could correct somehow public opinion, but not actions of professional workers. It proves to be true also the analysis of the answer to the next question of the questionnaire which purpose was to reveal possible actions of professional bookkeepers if in the country there have passed some large processes on affairs about the tax crimes which have ended for convicted imprisonment. Half of interrogated would consult with the good bookkeeper and the lawyer (50 %) and only after that, or to approach would begin more responsibly to payment of taxes (25 %), or in case of available concealment of incomes, would accept supplementary measures on safety and perfection of methods of tax evasion (24 %). Only minimum number interrogated (14 %) would not admit the facts of tax evasion from the legal person in whom they work.
Thus at bookkeepers the understanding of such identical concepts as "tax evasion" and «a tax crime» essentially differs. Both in that and in other cases for respondents obviously, that both concepts are connected with tax laws infringement — this answer most often (49 % - in the first case and 59 % - in the second case) was marked by them from among six offered variants. But further these two concepts strongly differ. Symptomatically, that under the term "tax evasion" of 39 % interrogated mean «optimum construction of book keeping and minimisation of taxes» is the second, on frequency, the answer. Identification of tax evasion with «a state deceit» - only on a penultimate, fifth place (19 %). It confirms once again legitimacy of application of the given work of model resulted in the beginning:
The enterprise perceives "external" (from the state) influence only with reference to the "internal" purposes.
On the contrary business with perception of the term «a tax crime» is. Here for respondents tax laws infringement means «penal act» (the second answer — 42 %) and with a state deceit (the third answer - 34 %). Here «optimum construction of book keeping and minimisation of taxes» on a penultimate place. [268] thus the tax criminal at the majority interrogated (in aggregate — 52 %) associate with «the person deserving severe punishment» (26 %) and "thief" (26 %).
It is interesting to analyse answers to group of four questions, at first sight, in any way not connected with each other.
On a question «As you consider, if all fairly pay taxes, the population standard of living will raise?» Overwhelming majority of respondents (42 %) have answered negatively. Only 32 % have answered positively thus, that 20 % in general were at a loss to give any answer. It is logical to assume, that the negative answer was given by representatives of not state enterprises, and positive - state. After all increase in a profitable part of the budget at the expense of growth of regular tax revenues, first of all, it should be felt at workers of the state enterprises financed from the budget. And, on the contrary, - for representatives of the commercial not state organisations growth of tax payments of the enterprise leads to decrease in the income of the enterprise, and so, - the income of the worker, in it working. This assumption has appeared partly true: 53 % of representatives
Not state enterprises (overwhelming majority) have given the negative answer (at 30 % of positive answers in this group interrogated) and 37 % of representatives of the state organisations have given the positive answer (at 16 % of negative answers in this group interrogated). But in the second case the positive answer, unlike the first case, is not «the absolute leader» since the majority of representatives of the state enterprises (47 %) in general were at a loss to answer on the brought attention to the question (at representatives of not state enterprises this question has caused difficulties with the answer only in 15 %).
From noted group — «as you consider other question, whether growth of tax crimes» is expected in the near future. The answer for professional bookkeepers also, at first sight, the unexpected: more than half interrogated (56 %) have given the positive answer and almost twice less (31 %) — negative.
It thus, that on the third question: whether «you will learn your children to pay taxes» - 69 % of respondents have answered in the affirmative, at 11 % negative.
The answer to the fourth question has not caused in the interrogated difficulties — 81 % from them considers, that payment of taxes, it «a duty of everyone».
Analyzing in aggregate answers to four resulted questions, it is quite logical to draw a conclusion, that among professional bookkeepers steadily representation, that the root of the problems connected with a condition of tax criminality, quite often lays out of limits of their direct influence. Even having steady aspiration to raise children legislative citizens, even showing readiness fairly to pay taxes (i.e. making actions depending on them) — they as a whole show pessimistic moods concerning growth of their well-being.
On a question «you expedient to simplify structures of tax crimes, having excluded from dispositions of articles 198 and 199 UK Consider the Russian Federation instructions for ways of their fulfilment?» 17 % of respondents have positively answered, is negative-18 %. Other respondents were at a loss with the answer. From this follows, that the majority of bookkeepers have no own opinion concerning expediency of instructions in the objective party of tax crimes of concrete ways of their fulfilment. During too time, narrow majority considers, that in dispositions of "tax" articles UK there should be instructions for a way of committing a crime.
Whether on a question «there Will be an introduction of an auxiliary view of punishment« a confiscation », from your point of view, to be the lever of the prevention of tax criminality and as a result to influence decrease in its level?» 28 % of respondents have positively answered, 44 % are negative-. It is possible to explain results of answers to the given question to that respondents, identifying itself with subjects of the criminal liability on ч.2. Items 199 UK the Russian Federation, thus, tried to protect themselves from a similar measure ugolovnoyopravovogo influences. During too time, whether on a question «the size of sanctions Should for fulfilment of a tax crime depend on the size of the hidden taxes?» 72 % of respondents have positively answered, is negative - 8 %. Thus, it is possible to draw a conclusion that in consciousness of subjects of responsibility (in this case bookkeepers) strongly there is an installation that responsibility for tax evasion for the big sums should be more severe, than for fulfilment of the similar act which have caused a small damage, and also that the differentiation of criminal sanctions for tax crimes should occur on the size of the hidden taxes.
Whether on a question «Fairly to release from the criminal liability the person who for the first time has evaded from payment of taxes in the large size?» 39 % of respondents have positively answered, is negative - 35 %.
Whether on a question «Fairly to release from the criminal liability the person who for the first time has evaded from payment of taxes in especially large size or a group of persons on preliminary arrangement or repeatedly?» 22 % respondetov have positively answered, is negative - 56 %. Thus, short stories UK the Russian Federation see quite defensible.
With position that the deceit of the state by understating of taxes due to payment or illegal compensation of taxes can be considered as tax swindle half of respondents agrees, and 22 % were at a loss to answer this question.
On a question «As you consider, whether growth of tax crimes is expected in the near future?» 56 % of respondents have positively answered, is negative-31 %. The received results testify about considerable kriminogennom potential of sphere of tax legal relations, and also necessity of development of bases of the criminal policy of the state for taxation sphere.
1997 | 1998 | 1999 | 2000 | 2001 | 2002 | ||||
Quantity of the revealed tax offences - all | 21019 | 18633 | 48007 | 38720 | 40525 | ||||
Including: | In large and persons the large | 7087 | 7552 | 23879 | 28572 | 30238 | |||
Amount of damage on the revealed tax offences - all (thousand roubles) | 10434575 | 27400541 | 61524402 | 98268490 | |||||
It is initiated criminal cases - all | 5686 | 6131 | 16529 | 32167 | 36400 | 23703 | |||
Post. 198 UK Russia | 764 | 1329 | 3588 | 6748 | 7011 | ||||
Including: | Part 1 | 349 | 4281 | 4334 | |||||
From them: | Part 2 | 415 | 2467 | 2677 | |||||
Under item 199 UK the Russian Federation | 2941 | 2630 | 8232 | 15884 | 17369 | ||||
Including: | Part 1 | 2750 | 10280 | 7633 | |||||
Part 2 | 191 | 5324 | 9736 | ||||||
It is ended criminal cases - all | 3648 | 4498 | 11777 | 26217 | 32756 | 22974 | |||
Post. 198УК Russia | 2883 | 6064 | 7129 | ||||||
Including: | Part 1 | 4030 | 4779 | ||||||
From them: | Part 2 | 2034 | 2350 | ||||||
Post. 199 UK the Russian Federation | 6266 | 14030 | 16360 | ||||||
Including: | Part 1 | 9777 | 9714 | ||||||
Part 2 | 4253 | 7046 | |||||||
It is ceased criminal cases - all | 2254 | 2407 | 7979 | 20672 | 24670 | 12360 | |||
It is ceased criminal cases without repeatedly ended - all | 2140 | 2187 | 7010 | 193341 | 22910 | ||||
From them: | Under item 198 ч.2УК the Russian Federation | 144 | 358 | 802 | 1750 | 1952 | |||
Under item 199 ч.2 UK the Russian Federation | 1077 | 1335 | 2843 | 5867 | 7143 | ||||
It is ceased criminal cases under Item 26 item, 28 | UPK Russia | 416 | 1495 | 5114 | 12941 | 18009 | |||
It is ceased criminal cases in the absence of event and the corpus delicti (ч.1, item 1,2, item 24 UPK of Russia) | 899 | 1332 | 1996 | 3119 | 2507 | ||||
It is ceased criminal cases in the absence of event and the corpus delicti without repeated (ч.1, item 1,2 of item 24 UPK of Russia) | 1481 | 901 | 1123 | 1861 | 2725 | ||||
From them: | Under item 198 ч.2 UK the Russian Federation | 98 | 112 | 176 | 244 | 278 | |||
Under item 199 ч.2 UK the Russian Federation | 792 | 589 | 535 | 535 | 879 | ||||
It is directed criminal cases (without repeated), directed by public prosecutors to court | - In total | 1129 | 1819 | 2747 | 3989 | 5449 | 10614 | ||
From them: | Under item 198 ч.2 UK the Russian Federation | 124 | 297 | 426 | 438 | 558 | |||
Under item 199 ч.2 UK the Russian Federation | 698 | 910 | 868 | 1146 | 1404 | ||||
Number convicted on the affairs directed to court (without repeated) | 1343 | 2062 | 3110 | 4629 | 6128 | ||||
From them: | Under item 198 ч.2 UK the Russian Federation | 134 | 325 | 453 | 457 | 567 | |||
Under item 199 ч.2 UK the Russian Federation | 846 | 1064 | 1075 | 1431 | 1618 | ||||
Damage in which causing it is accused for the sum (thousand roubles) | Inspectors | 909369 | 924664 | 1430386 | 2905708 | 4989100 | |||
Investigators | 563 | 4068 | 14743 | 6523 | 12880 | ||||
The loss to a business direction in court for the sum (thousand roubles) is indemnified | Inspectors | 330951 | 438401 | 745014 | 1808797 | 2588044 | |||
Investigators | 259 | 1336 | 5437 | 3261 | 4185 | ||||
Damage on the ceased affairs or materials about refusal in criminal case excitation on nereabilitirujushchim to the bases (thousand roubles) | The caused | Inspectors | 942548 | 1212105 | 2569280 | 9112153 | 30999281 | ||
Investigators | 2339 | 42660 | 59597 | 246704 | 1005339 | ||||
The compensated | Inspectors | 256360 | 595288 | 2229118 | 8008016 | 25379560 | |||
Investigators | 732 | 6887 | 46673 | 153484 | 97341 |
The appendix 4. Results of work of divisions on tax crimes of the Ministry of Internal Affairs, the Municipal Department of Internal Affairs, the Department of Internal Affairs of subjects of the Russian Federation for the second half of the year 2003.
Territories lnyj Body | It is revealed crimes | The sum Causing) go materialn ogo a damage on vozbuzhdenn ym UD (thousand roubles) | The sum It is compensated nogo Damage On It is initiated nym UD (thousand roubles) | % It is compensated IJA Damage | Napr It is shown About in Court UD On The tax ovym Rots uplen IJAM | Naprav leno in court UD under the item item 198 ч.2, 199 ч.2 | It is directed to court UD on others To structures of crimes under condition of excitation on the tax To structures | It is involved persons in the criminal liability | ||||
In total | On Item 198 M. 2 | On Item 199 м2 | On Item 159 ч.2,3 | ON Item 210 | In total | In total | In total | In total | In total | In total | In total | |
TSFO | 794 | 92 '. | ; „175 | 117 | 3. | , 3003009 | 1193268 | ■ 39,7. | 236 | - 97 | - 42; | 338 |
JUFO | 586 | 79 | 157 | 89 | 0 | 1076952 | 313096,7 | 29,1 | 101 | 60 | 25 | 122 |
SFO | 321 | . 56 | . 74 | •22 | About | 1490820 | 1309418, | 87,8 | 28 | .. 15 | , 16. | 38 |
UFO | 156 | 16 | 53 | 16 | 0 | 250702 | 59925,9 | 23,9 | 31 | 20 | 15 | 33 |
PFO. | 372 | - 40 | 92 | 51 | '. About | 1271655 | 367991,5 | 28,9 | 63 | 22 | 15 | 57 |
SZFO | 187 | 22 | 43 | 6 | 0 | 565152 | 53933,4 | 9,5 | 37 | 14 | 2 | 44 |
; DFO? | S3. | 17 | . 20 | 7 | 0 | 149710 | 19252,1 | "12,9 | 19 | 13 | 18 | |
Total | 2509 | 322 | • 614 | 308 | z | 7808000 | 3316886 | 42,5 | 515 | 241 | 118 | 650 |
More on topic VII. Appendices:
- VII. Periodicals 1.
- the Stage VII: Differential interpretation of values of lexical units
- §3. Politiko-legal ideas of gnosticism in I-VII centuries AD
- THE CHAPTER VII. THE INTERNATIONAL LEGAL BASES OF ADMINISTRATIVE LAW.
- § 3.2 Legislative activity in III—VII sessions of the State Council
- 2.2. Hagiographical compositions of the beginning of VII century and influence of "the Irish monkhood» on distribution of monasteries to Europe
- the CHAPTER VII. MAINTENANCE of KRIMINOLOGICHESKY SAFETY of MINORS FROM ORGANIZED CRIME INFLUENCE.
- Chapter 2 Franksky kingdom in pozdnemerovingsky the period (VII - the middle of VIII century) on materials of hagiographical compositions
- Appendices
- APPENDICES