The main directions of countermeasures improvement conducted by the customs authorities of the Customs Union in order to prevent legalization (laundering) of incomes obtained in a criminal way

Автор: Sandalnikova E.V., Shamshonkova M.S.

Журнал: Симбирский научный Вестник @snv-ulsu

Рубрика: Юриспруденция

Статья в выпуске: 2 (16), 2014 года.

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Nowadays the problem of personal shadow income is very topical. Such income is considered to be illegal as it is concealed from taxation. It is extremely difficult to prove earning and using of such income. But the state represented by the customs authorities is intended to protect economic security of the country and to combat with illegal personal income. This article considers the problems with which the customs authorities face while fighting with money laundering. The authors also analyze the main ways of its control. Considerable attention is paid to practical measures of shadow income distribution control. This article also touches upon the results of the FCS work which was aimed at control of illegally-obtained income turnover.

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Customs authorities, legalization (laundering) of income, combat against illegally-obtained income, shadow income

Короткий адрес: https://sciup.org/14113935

IDR: 14113935

Статья научная