Preventing Concealment of Cross-border Crime in the Fiscal Area
Abstract
The types of crimes in the fiscal area of transnational character are identified, methods of their concealment and measures to prevent this activity are disclosed. The task of preventing the concealment of crimes in the fiscal area of transnational character is determined. The concept of «transnational crime», which is contained in normative documents and scientific sources, is analyzed. Offenses related to legalization (laundering) of proceeds from crime, transnational corruption and cybercrime, violation of intellectual property rights, smuggling, illicit trafficking in arts, and in the financial and credit sphere have been attributed to crimes in the fiscal area of a transnational nature. Measures to prevent the concealment of crime in the fiscal area of a transnational nature are classified into general and individual. Common preventive measures include: criminological analysis of crime in the fiscal area; international cooperation in combating offenses in the fiscal sphere; coverage of the results of the work of law enforcement and controlling bodies in the mass media in the detection and prevention of crimes in the fiscal area, and their successful investigation; the introduction of special training for specialists engaged in the prevention and investigation of relevant crimes, etc. Individual precautionary measures include the study of criminological characteristics of a person (group of persons) committing crimes in the fiscal area; study of social microenvironment; eliminating the conditions conducive to the preparation for criminal activity, and inducing those who think of crimes to refuse criminal actions and intentions.
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