Tax evasion by private security organizations (criminological approach)
Автор: Kondratyukov S.S.
Журнал: Вестник Восточно-Сибирского института Министерства внутренних дел России @vestnik-vsi-mvd
Рубрика: Уголовно-правовые науки (юридические науки)
Статья в выпуске: 2 (113), 2025 года.
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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
Короткий адрес: https://sciup.org/143184500
IDR: 143184500