Questions of an assessment of economic damage from criminal processes in the tax sphere and efficiency of activity of law-enforcement bodies on providing economic security
( Pp. 156-159)
More about authors
Palishkina Olga V.
pecialist-revizor ODI UEBiPK GU MVD Rossii po Stavropolskomu krayu, adyunkt zaochnoy formy obucheniya Akademii upravleniya MVD Rossii
ODI UEBIPK of the Department of the Ministry of Internal Affairs of Russia across Stavropol Krai. Academy of management of the Ministry of Internal Affairs of Russia Vladimir F. Gaponenko Dr. Sci. (Econ.), Professor
Academy of Management of the Ministry of Internal Affairs of Russia
Moscow, Russian Federation
ODI UEBIPK of the Department of the Ministry of Internal Affairs of Russia across Stavropol Krai. Academy of management of the Ministry of Internal Affairs of Russia Vladimir F. Gaponenko Dr. Sci. (Econ.), Professor
Academy of Management of the Ministry of Internal Affairs of Russia
Moscow, Russian Federation
Abstract:
In article questions of an assessment of economic damage from criminal processes in the tax sphere and efficiency of activity of government bodies on their identification and disclosure are considered. The purpose of writing a research paper is to analyze the different approaches to assessing the effectiveness of measures to decriminalize the tax field in order to ensure economic security. The author set the task of search of optimum options of an assessment of efficiency of this activity, various methodological approaches as by definition of economic damage from criminal processes in the tax sphere are shown, and according to efficiency and economic effect of activity of law-enforcement bodies in the course of decriminalization of the tax sphere. The probabilistic assessment of economic damage from criminal processes is given in the tax sphere with use statistical expertized and about level of latency of tax crimes for 2004-2013. Work represents a certain step to methodologies of research of problems on increase of efficiency of measures of counteraction of tax crime and providing economic security. Results of work of the author give the chance to concretize solutions of questions at research of processes on decriminalization of the tax sphere. Theoretical value of article is that in it not studied questions concerning methodology of an assessment of efficiency of activity of law-enforcement bodies on providing economic security in the tax sphere are considered earlier and approaches to their decision are defined. The original is to estimate the cost-effectiveness of antikriminalizatsionnyh measures in terms of real growth in the share of damages in cases of tax evasion, which allows to define approaches to the development of techniques to better manage the state to offset the economic damage. Work is intended for the experts dealing with problems of methodology of providing economic security, and also the interested practical workers
How to Cite:
Palishkina O.V., Vladimir F.G., (2014), QUESTIONS OF AN ASSESSMENT OF ECONOMIC DAMAGE FROM CRIMINAL PROCESSES IN THE TAX SPHERE AND EFFICIENCY OF ACTIVITY OF LAW-ENFORCEMENT BODIES ON PROVIDING ECONOMIC SECURITY. Business in Law, 5 => 156-159.
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Peschanskikh G.V. K otsenke effektivnosti deyatel nosti organov vnutrennikh del // Vladimir, Sobor, 2009.192 s.
Tishchenko I.V., Maksimenko A.V., Menyaylo L.N. Rol organov vnutrennikh del v vozmeshchenii material nogo ushcherba vsledstvie sovershennogo prestupleniya // Biznes v zakone.2014. №1. S. 68-72.
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Svodnyy otchet po Rossii o prestupnosti v sfere ekonomiki (dannye TSSI GIATS MVD Rossii).
Keywords:
the tax evasion, probabilistic assessment, economic damage, efficiency.