TAX EVASION BY PRIVATE SECURITY ORGANIZATIONS (CRIMINOLOGICAL APPROACH)

Sergey Kondratyukov

UDC 343.973

TAX EVASION BY PRIVATE SECURITY ORGANIZATIONS (CRIMINOLOGICAL APPROACH)

Published in Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation · Issue 2 · Pages 165–174 · Rubric: Criminal law sciences

Received: 25.01.2025 Accepted: 27.06.2025 Published: 01.07.2025

Authors

Sergey Kondratyukov

Omskaya akademiya MVD Rossii starshiy prepodavatel' kafedry deyatel'nosti organov vnutrennih del v osobyh usloviyah · kafedra deyatel'nosti organov vnutrennih del v osobyh usloviyah · Russian Federation · Омск

ABSTRACT

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.

KEYWORDS

tax evasion; private security organizations; security services market; causes and conditions; law enforcement agencies.

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Chief Editor

Olga Avdeeva

Executive Secretary

Anatoliy Tirskih

fvs-mvd@mail.ru

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GOST

Kondratyukov S. S. TAX EVASION BY PRIVATE SECURITY ORGANIZATIONS (CRIMINOLOGICAL APPROACH) // Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation. 2025. no. 2. pp. 165-174. URL: https://kvsz.ru/en/nauka/publications/article/6a9c15ac32807fdbab86cde6/tax-evasion-by-private-security-organizations-criminological-approach/view. (Date of access 28.10.2026).

MLA

Sergey Kondratyukov. "TAX EVASION BY PRIVATE SECURITY ORGANIZATIONS (CRIMINOLOGICAL APPROACH)." Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation.2 (2025): 165-174. URL: https://kvsz.ru/en/nauka/publications/article/6a9c15ac32807fdbab86cde6/tax-evasion-by-private-security-organizations-criminological-approach/view.

APA

Kondratyukov S. S. (2025). TAX EVASION BY PRIVATE SECURITY ORGANIZATIONS (CRIMINOLOGICAL APPROACH). Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation(2), 165-174. URL: https://kvsz.ru/en/nauka/publications/article/6a9c15ac32807fdbab86cde6/tax-evasion-by-private-security-organizations-criminological-approach/view

Chicago

Sergey Kondratyukov. "TAX EVASION BY PRIVATE SECURITY ORGANIZATIONS (CRIMINOLOGICAL APPROACH)." Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation, no. 2 (2025): 165-174. URL: https://kvsz.ru/en/nauka/publications/article/6a9c15ac32807fdbab86cde6/tax-evasion-by-private-security-organizations-criminological-approach/view.

WIKI

{{cite journal | author = Kondratyukov S. S. | title = TAX EVASION BY PRIVATE SECURITY ORGANIZATIONS (CRIMINOLOGICAL APPROACH) | journal = Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation | year = 2025 | issue = 2 | pages = 165-174 | url = https://kvsz.ru/en/nauka/publications/article/6a9c15ac32807fdbab86cde6/tax-evasion-by-private-security-organizations-criminological-approach/view }}

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