Omsk, Russian Federation
Introduction: the article examines the criminological and social aspects of the illegal activities of the heads of private security organizations (PSO) when committing crimes under Art. 199 of the Criminal Code of the Russian Federation, the negative consequences of this phenomenon are analyzed, the causes and conditions are determined, and preventive measures are proposed. Materials and methods: the normative basis of the study is formed by the Constitution of the Russian Federation, criminal and criminal procedural legislation, legal acts regulating the activities of private security organizations, materials of judicial practice, and statistical data. In preparing the article, general scientific methods (analysis, observation, generalization, comparison, description) and special methods of legal science, including historical-legal and formal-legal, were used. The Results of the Study: made it possible to identify the features of tax evasion by private security organizations, identify modern determinants of this type of crime, propose countermeasures and directions for improving Russian legislation. Findings and Conclusions: based on the study, we can conclude that tax evasion by private enterprises adversely affects the economic stability of the state as a whole, contributes to the development of unfair competition, the growth of corruption and the development of the shadow economy.
tax evasion; private security organizations; security services market; causes and conditions; law enforcement agencies.
1. Zakimatov, M. A. [Problems of criminal law qualification in tax evasion]. Yurisprudenciya, gosudarstvo i pravo: aktual'nye voprosy i sovremennye aspekty: sbornik statej XV Mezhdunarodnoj nauchno-prakticheskoj konferencii [Jurisprudence, State and law: current issues and modern aspects: collection of articles of the XV International Scientific and Practical Conference]. Penza, 2023, pp. 56-59.
2. Tishchenko, A. N. Osnovnye prichiny ukloneniya ot uplaty nalogov [The main reasons for tax evasion]. Vestnik UrFU. Seriya ekonomika i upravlenie – Vestnik of UrFU. Economics and Management series. 2011, no. 4, pp. 119-125.
3. Matycin, F. D. O Protivodejstvie ukloneniyu ot uplaty nalogov: problemy teorii i praktiki [Countering tax evasion: problems of theory and practice]. Theory of State and law– Teoriya gosudarstva i prava. 2022, no. 4 (29), pp. 205-216.
4. Grishin, A. V. Analiz sostoyaniya i tendentsii nalogovykh prestupleniy v kontekste deyatel'nosti pravookhranitel'nykh organov po protivodeystviyu nalogovym prestupleniyam / A. V. Grishin // Aktual'nyye problemy ugolovnogo i grazhdanskogo sudoproizvodstva.GIBDD i inyye pravookhranitel'nyye organy kak sub"yekty pravoprimeneniya: Sbornik statey , Orel, 24 iyunya 2016 goda / Redkollegiya: A.V. Grishin [i dr.]. – Orel: Federal'noye gosudarstvennoye kazennoye obrazovatel'noye uchrezhdeniye vysshego professional'nogo obrazovaniya «Orlovskiy yuridicheskiy institut Ministerstva vnutrennikh del Rossii imeni V.V. Luk'yanova», 2016. Pp.
5. Reznik, E. S. [Combating tax evasion]. Buhgalterskij uchet, analiz, audit i nalogooblozhenie: problemy i perspektivy: Sbornik statej XII Vserossijskoj nauchno -prakticheskoj konferencii [Accounting, analysis, audit and taxation: problems and prospects: Collection of articles of the XII All-Russian Scientific and Practical Conferenc]. Penza, 2024, pp. 157-159.
6. Savilov, M. G. Nekotorye prichiny ukloneniya ot uplaty nalogov i ih sushchnost' [Some reasons for tax evasion and their essence]. Aktual'nye problemy ugolovnogo i grazhdanskogo sudoproizvodstva. GIBDD i inye pravoohranitel'nye organy kak sub"ekty pravoprimeneniya: Sbornik statej – Actual problems of criminal and civil proceedings. Traffic police and other law enforcement agencies as subjects of law enforcement: Collection of articles, Orel, 2016, pp. 183-187.
7. Fedechkina, D. U. Uklonenie ot uplaty nalogov: motivy, celi, mery protivodejstviya [Tax evasion: motives, goals, and counteraction measures]. Nalogovaya politika i praktika –Tax Policy and Practice. 2007, no. 5-1, pp. 12-18.
8. Gur'yanova, V. V. Sushchnost' ponyatiya «Deviantnoe yuridicheski znachimoe povedenie» i ego sootnoshenie s ponyatiem «Deviantnoe povedenie» [The essence of the concept of "Deviant legally significant behavior" and its relation to the concept of "Deviant behavior"]. Problemy ekonomiki i yuridicheskoj praktiki – Problems of economics and legal practice. 2013, no. 6, pp. 41-44.
9. Levshukova, O. A. Uklonenie ot uplaty nalogov kak social'no-ekonomicheskoe yavlenie v Rossii [Tax evasion as a socio-economic phenomenon in Russia]. Estestvenno-gumanitarnye issledovaniya – Natural Sciences and Humanities Research. 2023, no. 4(48), pp. 408-413.
10. Pohabova, A. E. [Methods of tax evasion and methods of their detection]. Ekonomika, finansy i menedzhment: tendencii i perspektivy razvitiya: Sbornik nauchnyh trudov po itogam mezhdunarodnoj nauchno -prakticheskoj konferencii – Economics, finance and management: trends and development prospects: Collection of scientific papers based on the results of the international scientific and practical conference, Volgograd, 2016 , pp. 136-141.
