Prevention of Criminal Crimes by the Special Body – Financial Investigation Office: a New Look at a Problem
Abstract
The purpose of the article is to study the tasks of preventing crime in the tax sphere by a new body – the Bureau of Financial Investigations. Methodology. In the article a set of scientific methods is used, namely: historical, terminological, systemic-structural, formal-logical, comparative legal. Scientific novelty. Based on the analysis of normative processes, the stages of introducing a separate special body, the Bureau of Financial Investigations, into the national system of preventing and counteracting crimes in the tax sphere are identified. Objective prerequisites have been established for the creation of a single body to combat economic crime: concentration in one structure of work to counter threats in the financial and economic sphere; elimination of dubbing the functions of law enforcement agencies and saving budget money; reduction of pressure on the business; transparency of financial relations. The tasks and principles of the activities of the Financial Investigation Office, provided for in the relevant bill, in the aspect of preventing economic crimes, in particular in the tax sphere, are analyzed. The tasks of the Bureau of Financial Investigations are classified depending on the functions of operational-investigative, investigative, organizational and managerial, control, security. Conclusions. The implementation of the proposed financial investigation by the Bureau of Financial Investigations will ensure the security of the state by comprehensively combating tax crimes that negatively affect the national economy, contribute to its shadowing, large-scale unfair competition, capital flight and other negative phenomena in the state economy.
Keywords: prevention; crime; violation; tax laws; Financial Investigation Office; the principle; assignments.
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