home Loans Prevention and prevention of tax crimes. Administrative activity for the prevention of tax offenses. Legal, organizational and tactical foundations for crime prevention

Prevention and prevention of tax crimes. Administrative activity for the prevention of tax offenses. Legal, organizational and tactical foundations for crime prevention

Ivachev Oleg Vladimirovich, competitor of the Moscow University of the Ministry of Internal Affairs of Russia.

Bringing a person to tax responsibility is aimed at restoring social justice, correcting a person who has committed a tax offense, as well as preventing the commission of new tax offenses by this person and other persons. Therefore, the collection of tax sanctions, in contrast to the norms of the previous legislation, is not equivalent to the receipt of the corresponding amounts of taxes in the budget.<1>.

<1>Thematic issue: Tax liability: General conditions. Accounting for trading operations // Taxes and financial law. 2008. No. 10.

It is well known that the criterion for evaluating the activities of participants in relations regulated by the legislation on taxes and fees are indicators of improving activities to prevent tax offenses in a particular territory. At the same time, not only quantitative and qualitative parameters of efforts are important, but also the dynamics of offenses in the field of tax legislation.

An analysis of practice shows that the law enforcement effect in this area is achieved mainly through the widespread introduction of proven forms and methods of law enforcement and preventive activities.

An important feature of administrative activities to prevent tax offenses, which determines its content, forms and methods, is a law enforcement focus. This activity is aimed at preventing tax offenses, imposing legal responsibility on persons who have committed these offenses. In turn, ensuring the implementation is part of the law enforcement activities of state bodies.

Tax, including administrative, activities are characterized by two inextricably linked characteristics that exist only together: content and form.

The study of literature and practice indicates that the scientific foundations of the state policy in the field of preventing tax offenses have not been developed.<2>. It should be noted that too little attention is paid to the issues of improving the prevention of tax offenses.

<2>See: Kuznetsov A.P. State policy in the tax sphere. Nizhny Novgorod, 1995.

An important place in the prevention of tax offenses should be given to the methods of activity of tax authorities.

In the conventional sense, a method is understood as a method of practical implementation of something.<3>. Therefore, in relation to the activities of tax and law enforcement agencies in the field of tax offenses, one should talk about methods and techniques for the practical implementation of the tasks and functions assigned to these bodies. Meanwhile, for the effective work of tax and law enforcement agencies, great importance should be given to methods of control and individual preventive work in relation to persons prone to committing tax offenses. The need for this is obvious. This is evidenced by the data of the study.

<3>See: Ozhegov S.I., Shvedova N.Yu. Explanatory dictionary of the Russian language. M., 1994. S. 346.

An analysis of the practice of preventing tax offenses shows that the deterioration of the delictological situation is to a certain extent associated with shortcomings in terms of the validity and legality of administrative suppressions. In the studied regions of the Russian Federation, an effective mechanism for monitoring the work of law enforcement officers in detaining persons who have committed tax offenses, documenting offenses, the timeliness and validity of decision-making, and administrative proceedings has not yet been created.

So, for example, an increase in the percentage of refusals to bring the perpetrators to tax liability due to poor-quality execution of materials indicates insufficient professional skills of employees in applying the norms of tax legislation.

Lack of awareness of the population regarding the right to use the legal assistance of a lawyer and the failure to explain to the guilty the provisions of the articles of the Tax Code of the Russian Federation lead to the fact that in practice this right is not actually used, and even in cases where the materials are considered in courts.

The issue of ensuring the completeness of the imposition of fines imposed on citizens also requires a solution. legal entities authorities for tax violations.

An important component of the preventive activity of tax offenses should be legal propaganda and legal education of the population. The measures taken in this direction should ensure an increase in the level of legal consciousness and legal culture of citizens, help to educate them in respect for the law, intransigence towards offenses.

The development of mass and individual forms of legal education can be very diverse, but the main thing is:

a) providing entrepreneurs and citizens with legal knowledge through lectures, conversations with the involvement of qualified lawyers, speeches by tax and law enforcement officials in order to explain the laws that require them to fulfill their obligations to comply with tax laws;

b) publication of articles on this subject, preparation of radio and television programs devoted to these issues.

In view of the foregoing, it should be noted that the described forms and methods of organizing the work of tax authorities in order to prevent tax offenses in this area should be applied in a complex and taking into account regional characteristics. It is also important to accumulate positive experience in this direction for the purpose of its subsequent generalization and development of recommendations for their use, taking into account the development of the delictological situation.

First of all, it should be noted that at present a significant contribution to the growth of tax offenses has been made by the general instability and imbalance of economic processes. Phenomena such as the crisis of the consumer market, the decline in production, inflation, increased differentiation of incomes of the population, the fall in the living standards of the majority of the population, the reduction of government spending on social programs, and the increase in unemployment have become a favorable environment for committing tax offenses.

It can be assumed, that modern economy Russia is built in such a way that a significant part of the funds earned by entrepreneurs and citizens is subject to transfer to the budget as tax payments<4>. At the same time, the existing legal framework does not give the tax authorities effective leverage to ensure a more complete collection of taxes.

<4>See: Alexandrov I.V. Tax crimes: forensic problems of investigation. SPb., 2002. S. 50.

In this regard, we believe that opposition to taxes as a socio-economic phenomenon, the desire of taxpayers not to pay taxes or pay them to a lesser extent will exist as long as there is a state, and taxes are the main source of budget revenue. This phenomenon is objective and does not depend on the state system, form of government, the quality of tax laws and public morality. It is due to the main function of taxes - fiscal, as well as the economic and legal content of the tax - the legal, forced and mandatory withdrawal of part of the property of citizens and their associations for state (public) needs.<5>.

<5>See: Practical Tax Encyclopedia / Ed. A.V. Bryzgalina. M., 2003. S. 4.

This situation leads to the fact that entrepreneurs and citizens placed in difficult tax conditions seek to withdraw a significant part of their funds from the pressure of the tax burden.

The inconsistency of legislation in the field of taxes and fees with the conditions of real economic life stimulates the development among taxpayers of the processes of searching for new ways to hide income from taxation, which negatively affects the economic security of the state. To a certain extent, this is due to the fact that the population for the most part treats violators of tax laws with tolerance and not only does not assist state, regulatory, tax and law enforcement agencies in their identification, but also thereby contributes to the commission of tax offenses.

The owners of trade enterprises tend to receive payment in cash for the goods they sell, which allows them to use cash outside of banking, which, in turn, makes it much more difficult to implement tax control and contributes to the concealment of funds from taxation. In the country's gradually reforming economy, the tax system occupies a special place, being one of the factors of its stability.

Accordingly, only based on the above reasons for tax violations, it is possible to imagine the scale of this phenomenon in our country. Thus, the income hidden from taxation is a huge amount.

Our study confirms the opinion of V.D. Laricheva and A.P. Bembetov, who, summarizing the materials of taxpayers' inspections by tax inspectorates, administrative and civil proceedings on violation of tax legislation, criminal cases, as well as the results of their own research, proposed to distinguish four types of tax offenders:

Those who systematically, deliberately violate the tax laws in the expectation that the tax and law enforcement agencies will not be able to detect it. When discovered, they repay the debt to the budget without any conflict. Usually these are the heads of commercial banks, including foreigners, who care about their reputation and avoid publicity for committed offenses.
Mostly law-abiding taxpayers who do not agree with the existing tax legislation that is "detrimental to them" and are constantly in conflict about this. They constantly disagree with the accruals made on them by the tax authorities. Therefore, they send protocols of disagreements to higher tax authorities, arbitration. These are mainly state-owned enterprises or bankrupt joint-stock companies emerging from the former ministries, or private firms that have established themselves on the Russian market. In some cases, they manage to achieve full or partial satisfaction of their statements of claim or deferred payments.
The heads of enterprises based on a private form of ownership (organizational and legal form - LLC) carry out trade and intermediary operations that exist only formally. There are no funds in their accounts, and the balance sheets submitted to the tax authorities indicate that there is no entrepreneurial activity and, accordingly, no profit. The liquidation balance sheet is not presented. Often, such a leader managed to create new enterprises without reporting on old debts. The most criminal option is when the management of this enterprise "goes on the run" when facts of tax evasion are revealed.
The head of a "one-day firm", working, as a rule, in the interests of a third party. Such an enterprise has no more than one or two turnovers of capital. Having received the desired "jackpot", the head disappears from the field of view of tax and law enforcement agencies<6>.

<6>See: Larichev V.D., Bembetov A.P. tax crimes. M., 2001. S. 52 - 53.

French scientist P.M. Godme, being a specialist in the field of financial law, speaking about the causes and conditions of tax evasion, among them he singled out moral, political, economic and technical<7>.

<7>See: Godme P.M. Financial right. M., 1978. S. 399.

Sharing the above opinions of scientists, at the same time, we believe it is appropriate to give our own classification of the circumstances that contribute to the commission of tax offenses. We believe that these are the circumstances: of an economic nature; social character; political nature; spiritual and moral character; organizational nature; legal nature.

Separately, I would like to dwell on the circumstances of a legal nature that contribute to the commission of tax offenses. We believe that the most important of them is the imperfection of the tax legislation itself.

As already mentioned, tax offenses are determined by a whole range of political, economic, socio-administrative, legal factors of the modern development of the Russian state. Thus, the growing scale of contradictions between the interests of the state apparatus, on the one hand, and private socio-economic interests, on the other, should be attributed to the main reasons for the growth (rather not official, but latent) of tax offenses. The aggravation of these contradictions is taking place against the backdrop of a general socio-economic crisis in society, an imbalance in the economy, a decline in production, a fall in the living standards of the population and its sharp socio-economic differentiation, rejection of most of the country's population from participating in an effective system of economic and industrial activity, and rather high arbitrariness officials. These factors are reflected in the minds of people and to a large extent influence their attitude towards the current taxation system.

Tax relations, being part of financial and economic relations, are directly related to the formation of state revenues and their subsequent distribution between the state and society through the existing tax system. In turn, taxpayers, having, as our studies have shown, a rather low level of legal awareness, will attempt to reduce their tax burden. Thus, the development of a set of preventive measures that contribute to the creation of conditions to reduce the total number of tax offenses seems to be very urgent.

At the same time, we believe that insufficient attention is paid to the issues of administrative activities to prevent tax offenses in modern Russia, and the role of preventive measures is clearly underestimated. It seems that success in the prevention of tax offenses can be achieved not by strengthening the fiscal functions of the state, but by preventing the commission of tax offenses, as well as by creating conditions when it will not be necessary to formulate tax evasion schemes.

In our opinion, the very structure of the complex of actions to prevent tax offenses should be based on the following interrelated tasks:

analysis of the dynamics, structure and state of this negative phenomenon;
development of a set of administrative and legal measures, in relation to the region, city, district, based on a specific delictological situation.

conducting an adequate tax policy in the field of liability for tax offenses;
combining the efforts of all law enforcement, tax and regulatory authorities in the fight against tax offenses;
expansion of legal information of the population about responsibility for tax offenses;
implementation of liability for tax offenses in full in compliance with applicable law.

At the same time, we note that the issues of the effectiveness of the prevention of tax offenses largely depend on the degree of perfection of not only tax and administrative legislation, but also financial, criminal, criminal procedural legislation, since offenses in the field of taxation cannot be considered in isolation from other types of illegal encroachments. in the economic activity of the country.

At the same time, the analysis of practice allows us to conclude that at present the scientific foundations of state policy in the field of prevention of tax offenses have not yet been fully developed. The issues of prevention of tax offenses are also given insufficient attention, and the role of prevention is still clearly underestimated.

We now turn to the consideration of administrative activities to prevent offenses in the field of taxation.

We believe that the amendments and additions to the legislation in this area do not fully solve the problems in the field of combating tax offenses. In this regard, it seems appropriate to cite the opinion of the famous English economist Adam Smith, who was the first to systematize the rules underlying the scientific approach to taxation - in the monograph "The Wealth of Nations"<8>.

<8>See: Alekseenko M.M. Economists' view of tax doctrine. Kharkov, 1870. S. 17.

He formulated four basic rules, which were based both on the ability of each member of society to pay taxes, and on the fact that taxes themselves should be economical and convenient for any member of society. Smith's first law refers to the distribution of taxes and requires that the taxes themselves be commensurate with the means of each or income received under the protection of the state. Accordingly, the second law requires strict certainty regarding the amount of the contribution (tax deduction), the method of its collection, and the time of payment. We note in particular that A. Smith recognized the uncertainty in tax collection as more detrimental than inequality. The third law requires the tax to be made invisible to the payer, and it must be collected at the most convenient time for the taxpayer and in the most convenient way. In turn, the fourth law prescribes that payments not higher than those that actually go to the treasury are imposed on citizens, that taxes do not create new inequalities (and even correct existing ones), do not force capitals to resort to unprofitable use for the people, so that by their excessive tax not serve as a temptation to deceit, the disclosure of which is followed by the ruin of those carried away, finally, so that by the method of collection it does not cause anxiety and oppression to citizens "<9>.

<9>There.

In modern Russia, only A. Smith's first rule applies, which relates to the distribution of taxes and requires that the taxes themselves be commensurate with the funds or income received under the auspices of the state. The other three rules, unfortunately, "dissolved" in the formulations of the tax legislation. It should be noted that the imperfection of some of the laws currently in force is recognized by the legislators themselves. For example, the former Chairman of the State Duma of the Russian Federation G.A. Seleznev at the last meeting gave the following description of the laws adopted by the country's supreme legislative body: "Sometimes we adopt laws that are not fully worked out, do not quite fit in with existing legislation and do not have a sufficiently effective and specific mechanism for their implementation"<10>.

In our opinion, right now there is a need to search for new methods of tax policy that are acceptable for a democratic constitutional state, which, on the basis of paragraph 1 of Art. 1 of the Constitution of the Russian Federation and the Russian Federation was proclaimed. It seems that, first of all, all changes in tax policy should be regulated by the rule of law, while the principle of protecting society and its members should operate. According to the fair remark of the leading modern legal theorist, Professor S.S. Alekseev, “law ceases to be an appendage of state power. It turns into an integral, independent, highly significant social organism that ensures freedom and justice in society. Therefore, in a democracy, law, as it were, “changes places” with the state: the rule of law is affirmed, and it rises above state power, and this is precisely what is meant by the rule of law"<11>.

<11>See: Alekseev S.S. State and law. M., 1993. S. 55.

We also note that the problems of protecting taxpayers from illegal actions of tax authorities have not been resolved. In particular, for some reason they are not covered by the existing Federal Law of December 26, 2008 "On the protection of the rights of legal entities and individual entrepreneurs during state control (supervision) and municipal control"<12>.

<12>Federal Law of December 26, 2008 N 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Conduct of State Control (Supervision) and Municipal Control" // Collected Legislation of the Russian Federation. No. 52 (part 1). Art. 6249.

A well-known foreign economist, whose scientific works were studied by Karl Marx, William Petty named several reasons for people's dissatisfaction with taxes, among which the main place is occupied by: a large amount of taxes; ignorance of the true financial situation of people; misapplication of punitive laws; that taxation is uneven; the fact that the money collected is spent uselessly or distributed to favorites<13>.

<13>See: William Petty. Treatise on taxes and fees. Selected works. M., 1997. Art. Art. 9 - 10, 12.

We also believe that the prevention of tax offenses must be ensured not so much by strengthening punitive measures of influence, but by the inevitability and individualization of responsibility, the elimination or weakening of the causes and conditions that cause them through effective economic and social reforms. Undoubtedly, tax and administrative legislation is not the only measure to combat crime. In our opinion, it is necessary to create such an economic and legal system when it is more profitable for a taxpayer to invest money in organizations and enterprises, receive income and pay taxes established by the state.

One of the reasons for tax violations, as we have already indicated, is the moral and psychological state of taxpayers, which is characterized by a negative attitude towards the existing taxation system. This attitude is largely due to the low level of their legal awareness, legal and including tax culture. Therefore, in our opinion, one of the main areas of activity for the prevention of tax offenses should be recognized as an increase in the level of tax culture of the population. First of all, this implies broad information of the population about tax legislation and its application. In many countries of the world, such work is carried out at the highest level, and in such countries tax law training, tax education and consulting are carried out at the expense of the state budget. Moreover, it is necessary to create favorable conditions for the taxpayer, including a friendly attitude towards him, informing and consulting<14>.

<14>See: Andreev E.P. The role of law in improving the culture of relations between the state and the taxpayer // Modern trends in the development of small and medium-sized businesses in Russia: Proceedings of the scientific and practical conference. M., 1996. S. 68.

The need to form a tax culture among citizens and entrepreneurs obliges tax and law enforcement agencies to carry out joint preventive measures.

A rather low level of tax literacy of the population, legal nihilism, massive non-compliance with legal acts regulating relations in the field of taxes and fees cause irreparable material damage to the state and the population. At present, in our country there is an urgent need to develop and adopt a federal program to form a tax culture among the population. It should be noted that such a program for the purposeful formation of a high tax culture among the taxpayer can be developed and adopted both at local level taking into account certain specifics, and emerging economic relations at the regional level.

Thus, our study indicates the need for further improvement of tax, including administrative, legislation, timely response of the legislator to emerging gaps in the legal regulation of relations in the field of taxation.

An analysis of practice shows that bringing to responsibility for committing a tax offense is currently more of a punitive than compensatory nature. But, as the analysis of the norms of the current legislation, as well as our own study, showed, the fines paid for committing a tax offense rarely compensate not only for state expenses for conducting a tax investigation in a particular case, but also for tax arrears.

We believe that the maximum protection of state interests from tax offenses can only be ensured by replacing the limited amount of a fine as a measure of liability with penalties calculated on the basis of the amount of hidden tax payments proven in court.

Thus, we can conclude that the very application of the norms of tax and administrative legislation providing for liability for tax offenses turned out to be very far from observing the principles of legality, equality and fairness. And the reasons for the latency of tax offenses often lie not so much in the imperfection of the codified legislation itself (although the reserves for its improvement have not been exhausted), but in the gaps in its application.

The already difficult situation in the field of preventing tax offenses is seriously aggravated by the lack of coordination between the actions of law enforcement and tax authorities both among themselves and with legislative and executive authorities, regulatory authorities, business entities, public associations and citizens. However, in order to effectively implement counteraction to tax illegality, the efforts of any one law enforcement agency are clearly not enough. The lack of mutual awareness in the tax sphere of specific regions of the country, well-established mechanisms and methods for committing tax offenses, information about the persons who committed them, as well as weak mutual cooperation in joint operations lead to duplication of work, blurring a clear picture of the emerging operational situation.

In this regard, a conceptual model of the organizational structure and functioning of the tax and law enforcement agencies is required, which consists in integrating these bodies on the basis of combining information resources and entering the country's common information space.<15>, but with a clear assignment to the tax and customs authorities, internal affairs bodies of the direction of activity and increased responsibility in the allocated area of work. According to M.E. Verstova, the creation of joint information resources between the tax and customs authorities, as well as the internal affairs authorities, the use of new progressive principles of analytical work and decision-making using information technology will allow coordinating the activities of both tax and law enforcement agencies, prioritizing the organization of this activity, more broadly use public relations both to prevent tax evasion and fees, and to obtain additional information about taxpayers and public opinion on the effectiveness of tax and law enforcement agencies. In order to increase the efficiency of ensuring the fulfillment of obligations for the payment of taxes and fees (customs payments), as well as to ensure the strengthening of interaction between law enforcement agencies and the Federal Tax Service in identifying and preventing tax and other offenses, it is advisable to develop and adopt at the federal level Tax Service, Federal Customs Service and the Ministry of Internal Affairs of the Russian Federation.

<15>See: Egorov V.A. The use of information technology in law enforcement: organizational and legal problems. Saratov, 2006, p. 10.

In order to further improve the work on ensuring the conditions for control activities over compliance with the legislation on taxes and fees and in order to most fully and timely reflect information about taxpayers and payers of customs payments, it is necessary to create a unified information and analytical system between the territorial internal affairs bodies, customs authorities and tax authorities. In this regard, it is necessary at the federal level to develop a procedure for the electronic exchange of information between the Federal Tax Service, the Federal Customs Service and the Ministry of Internal Affairs of the Russian Federation.<16>.

<16>See: Verstova M.E. Main priorities, principles and directions of improving the interaction between tax and law enforcement agencies to ensure the fulfillment of their duties by taxpayers // Financial Law. 2008. N 5. S. 16.

Essential for the proper consideration of cases of tax offenses is the increase in the professional training of tax and law enforcement officials in this area.

A certain effect in the implementation of the preventive function of tax and law enforcement agencies also depends on timely informing the population, public associations, entrepreneurs about positive examples of the activities of these bodies through the media, television, the Internet, etc.

The urgent need to coordinate the activities of tax, law enforcement and regulatory authorities in the prevention of tax offenses arose and gained mass awareness relatively recently. We believe that only through the joint efforts of the above state bodies, public associations and the citizens themselves, it is possible to achieve significant success in the fight against tax illegality.

The methodological significance of the foregoing is that fruitful scientific support for the prevention of tax offenses is possible only when using the potential of both tax and administrative law.

Bibliographic list:

Alexandrov I.V. Tax crimes: forensic problems of investigation. SPb., 2002.
Alekseev S.S. State and law. Moscow: Nauka, 1993.
Alekseenko M.M. Economists' view of tax doctrine. Kharkov, 1870.
Andreev E.P. The role of law in improving the culture of relations between the state and the taxpayer // Modern trends in the development of small and medium-sized businesses in Russia: Proceedings of the scientific and practical conference. M., 1996.
Verstova M.E. Main priorities, principles and directions of improving the interaction between tax and law enforcement agencies to ensure the fulfillment of their duties by taxpayers // Financial Law. 2008. No. 5.
William Petty. Treatise on taxes and fees. Selected works. M.: Os-89, 1997.
Godme P.M. Financial right. M., 1978.
Egorov V.A. The use of information technology in law enforcement: organizational and legal problems. Saratov, 2006.
Korolev M. The law must be the voice of reason // Legal Bulletin. 2004. No. 1.
Kuznetsov A.P. State policy in the tax sphere. Nizhny Novgorod, 1995.
Larichev V.D., Bembetov A.P. tax crimes. M., 2001.
Ozhegov S.I., Shvedova N.Yu. Explanatory dictionary of the Russian language. M., 1994.
Practical Tax Encyclopedia / Ed. A.V. Bryzgalina. M., 2003.
Thematic issue: Tax liability: general conditions. Accounting for trading operations // Taxes and financial law. 2008. No. 10.

Law is an effective regulator of social development, all social relations, including those that develop in the field of crime prevention. First of all, it should be noted that for this type of social practice, positive regulation the right to a normal course of social life. The norms of constitutional, civil, labor, family and other branches of law stimulate the socially useful behavior of people, establish social relations that inherently oppose crime, eliminate (neutralize, block) the actions of its causes and conditions. In other words, the law contributes to the realization of the anti-criminogenic potential of the whole society, its institutions. The action of anti-criminogenic factors, being to some extent regulated by the norms of law, is carried out in relation to the tasks of crime prevention not spontaneously, but purposefully, i.e. as an integral part of scientifically based management of social processes. Public relations arising in the field of crime prevention are also regulated through legal bans, by establishing legal liability for wrongful conduct. The regulatory function of law in this case is supplemented protective and has broad implications for the effectiveness of crime prevention measures. It also has a warning effect. educational the function of law, which is expressed in the impact of legal means on the minds of people, contributes to the formation of their respect for the law, the habit of complying with its requirements. Finally, the service role of law in relation to the sphere of social life under consideration is manifested in the fact that it normatively fixes the optimal, corresponding to public needs and interests. order implementation of crime prevention measures at the special criminological level: its tasks, types, system of subjects, their competence, basic forms and methods of work, etc.

The legal basis for crime prevention has a complex structure, includes the norms of various branches of law.

Important provisions that determine the role and significance of preventive activity, its content and direction, mandatory compliance with the principles of justice, humanity, legality, are contained in a number of international legal acts. recognized by Russia: the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, the Code of Conduct for Law Enforcement Officials, the Guidelines on Crime Prevention and Criminal Justice, the Declaration of Basic Principles of Justice for Victims of Crime and Abuse of Power.

A number of provisions are of basic importance for the legal support of crime prevention measures. Constitution of the Russian Federation. Article 2 of the Constitution declares a person, his rights and freedoms to be the highest value and establishes the duty of the state to respect and protect them. The fulfillment of this fundamental duty is carried out in a variety of ways, including through the prevention by state bodies of criminally punishable infringements on the rights and freedoms of citizens. The concretization in Chapter 2 of the Constitution of the Russian Federation of the rights and freedoms of man and citizen, the guarantees for their implementation provided for in it, the means of protection, the permissible restrictions establish the status of the individual, from which all state and public bodies should proceed, carrying out any type of activity, including the prevention of crime. In particular, when carrying out preventive measures, it is unacceptable to diminish the dignity of a person (Article 21); no one has the right to enter a dwelling against the will of the persons living in it, except in cases established by law, or on the basis of a court decision (Article 25); no one can be deprived of his property except by a court decision (art. 35), etc. Recognition and protection of private, state, municipal and other forms of ownership, guarantees of the unity of the economic space, free movement of goods, services and financial resources, freedom of economic activity (Article 8 of the Constitution of the Russian Federation) determine the main areas of activity, the direction and overall strategy of the efforts of society and the state on the prevention in market conditions of economic pre-

feet. For the organization and implementation of victimological prevention, Art. 52 of the Constitution of the Russian Federation, which establishes that the rights of victims of crimes and abuses of power are protected by law, and the state provides victims with access to justice and compensation for the damage caused.

Meaning criminal law for the legal regulation of crime prevention is determined primarily by the fact that its rules outline the range of acts prohibited under the threat of criminal liability. The norms of the criminal law regulating the system of punishments, the procedure and conditions for their appointment, release from punishment, establishes a certain legal regime for convicts, as well as those released from criminal liability and punishment. Important elements of this regime, which create legal grounds for preventive work with persons of these categories, are the legal restrictions established for them, special rules and obligations, monitoring and control over them by law enforcement agencies and the public. Of great importance for the legal substantiation of individual measures to prevent the recurrence of crimes is the criminal law institution of a criminal record. The preventive effect of criminal law is also achieved through their impact on the legal consciousness of citizens. In addition to the norms mentioned with the so-called double prevention, a number of articles of the criminal law can be distinguished, which provide the subjects of preventive work with specific legal means of influencing criminogenic factors, in particular, norms that stimulate behavior that prevents the commission of crimes (on necessary defense, on voluntary refusal from committing a crime, on the application of coercive medical measures to alcoholics and drug addicts, etc.).

The whole process of execution of punishments, which is regulated criminal law, contributes to crime prevention. For the legal regulation of the prevention of recidivism of crimes, the norms of the penitentiary legislation regulating the procedure for release from places of deprivation of liberty, the labor and household arrangements of the released, the goals, grounds and procedure for monitoring probation are of particular importance.

early release, administrative supervision of persons released from places of deprivation of liberty, and a number of others.

Meaning criminal procedure law for the legal regulation of crime prevention is determined primarily by the fact that it includes the circumstances that contributed to the commission of a crime in the subject of proof in criminal cases. Along with this, the criminal procedural law establishes specific procedural measures of a preventive nature in the form of submissions by the body of inquiry, investigator, prosecutor, private rulings (decisions) of the court. Of great importance for the legal regulation of the prevention of crimes are the norms of the criminal procedure law, which s Together with the relevant norms of substantive law, they regulate the grounds and procedure for exemption from criminal liability and punishment due to a change in the situation, in connection with active repentance, in connection with reconciliation with the victim. with the application of compulsory measures of an educational nature to minors.

An important role in the legal regulation of crime prevention is played by the norms administrative law. These, first of all, include the norms regulating the grounds and procedure for the implementation of measures of administrative warning, suppression and punishment (recovery). A pronounced criminological function is performed by administrative and legal means of combating drunkenness, drug addiction, prostitution, violations of trade rules, infringements on consumer rights, environmental offenses, etc. The preventive effect of the application of administrative and legal sanctions is manifested in terms of both private and general prevention, and also by influencing specific criminogenic situations, creating an environment that excludes the actual possibility of continuing illegal activities. The norms of administrative law establish the procedure for the activities of the police, control and other state bodies, determine their competence, duties and rights in the field of preventing crime and other offenses. Administrative law includes regulatory legal acts of sectoral executive bodies that regulate in detail their activities to prevent pre-

feet. This is, for example, adopted by the Ministry of Internal Affairs of the Russian Federation "Manual on the activities of internal affairs bodies to prevent crimes."

The norms of the considered branches of law bear the main burden in the legal regulation (legal regulation) of the crime prevention process. The nature of the complex, multifaceted preventive activity is such that the norms of not only those branches of law that are directly aimed at combating crime, but also a number of others are used in it. These are the norms civil(for example, Article 30 of the Civil Code of the Russian Federation, which provides for the restriction of the legal capacity of citizens who abuse alcohol or drugs), family(for example, articles 69, 73 of the Family Code of the Russian Federation, regulating the grounds, procedure and consequences of deprivation or restriction of parental rights), as well as labor, financial, land and other branches (sub-sectors) of law.

Concluding the review of the legal foundations of crime prevention, it is necessary to touch on the idea of preparing and adopting a special regulatory legal act regulating relations in this area. Proposals in this regard were made about 30 years ago. Attempts were made to implement this idea in various forms: by preparing draft laws on the prevention (prevention) of crimes, the fundamentals of legislation on this issue, etc. So far, these attempts have not been successful. The main difficulty lies in the multidimensional, interdisciplinary nature of the legal support for crime prevention (as can be seen from the above brief review). Legal regulations governing crime prevention are included in many branches and sub-branches of law, which makes it difficult to bring them to some kind of integrity, clearly defined system within the framework of one legislative act. However, this does not exclude the possibility that over time an optimal solution to this issue will be found, for example, using codification, incorporation or other means of systematizing legal material. It is interesting to note that at one time in Russia there was a Charter on the Prevention and Suppression of Crimes (1857, 1876).

Implementation of legal norms, constituting the legal basis for crime prevention, is an important, but not the only means

regulation of this type of social practice. Like everyone; purposeful activity, crime prevention^ should be appropriately organized.

When forming a crime prevention system that meets modern requirements, it is necessary to use the experience of the past, while not allowing borrowing from it that has not justified itself, obsolete elements (formalism, window dressing, passion for quantitative indicators, violation of the principle of voluntariness, human rights, etc.). This system should be built taking into account the new socio-economic conditions, the changed role of the state, on the basis of democratic values.

One should not strive, as was the case in the past, for excessive centralization of crime prevention activities, the introduction into it of uniform forms and methods unified for the whole country.

The main links of social prevention are state, municipal bodies, public organizations and associations operating at the level of cities, districts, settlements, operating in microdistricts at the place of residence of citizens and directly at the objects of preventive protection.

Consideration of the organizational foundations of preventive activities primarily involves a clear definition of its goals G/ tasks. For example, the goal of reducing the level, intensity and social danger of crime is achieved by solving the following tasks that determine the main directions of preventive activities. Firstly, in the course of crime prevention, a complex effect is provided on a wide range of subjective causes, conditions and other determinants of crime (everything that is covered by the concept of antisocial orientation or the position of the personality of people who can commit a crime, i.e. their antisocial views, interests and motives, bad habits, etc.). Secondly, the type of activity under consideration contributes to the prevention and elimination of conditions for the unfavorable moral formation of a person, which can lead to the commission of crimes. Thirdly, there is a preventive effect on criminogenic situations and circumstances that contribute to the achievement of a criminal result. Fourthly, planned and prepared

taken, the started crimes are stopped. Fifthly, by means of victimological prevention, protection from criminal encroachments of victims of crimes is ensured.

Currently, preference is given to the second variant of the organization of preventive activities (with some exceptions related to the internal affairs bodies, where, as indicated, units or groups specialized in the prevention of certain types of crimes can be allocated within the existing services).

The optimal organization of preventive activities is unthinkable without its comprehensive, high-quality information support. The content, volume, forms and methods of obtaining information characterizing crime, its causal complex, the identity of the offender, are discussed in detail in other sections of the course of lectures. When considering the organizational foundations of crime prevention, it is fundamentally important to emphasize that its information support should be carried out on the basis of a very broad approach. If we mean law enforcement agencies, then it should be said that it is their preventive activities that require the constant collection and use of a wide range of information related not only to internal, but also external information. Along with legal and criminological proper, this is economic, political, social, demographic information.

academic, socio-psychological, technological, medical, pedagogical, etc.

An integral element of the organization of crime prevention is its planning. The predominance of spontaneous variants in the formation and development of market relations has weakened the planned principles in the life of the whole society. It also affected such sphere as crime prevention. For example, the previously widespread practice of developing comprehensive plans for the prevention of crimes on the scale of districts, cities, regions, republics within the Russian Federation, within individual sectors of the economy, large enterprises, has basically ceased. Nevertheless, planning of preventive activities continues in different forms and at different levels, because without this, it loses its purposefulness, and hence its effectiveness. As already noted, special sections concerning measures to prevent (prevent) crimes are included in the federal programs of the Russian Federation to strengthen the fight against crime. There is experience in the preparation and implementation of regional and sectoral programs to combat crime, where informational, organizational, methodological and other aspects of preventive activities are widely represented.

According to individual (sometimes standard) plans, complex operations are carried out to prevent crimes of various types.

Crime prevention measures are reflected in the current work plans (sometimes in special sections) of law enforcement agencies, their services, as well as in the individual plans of employees.

The effectiveness of preventive activities is directly dependent on the level interactions a wide range of its subjects (including those that are not covered by the coordinating function of the prosecutor's office). Practice has developed various forms of interaction between specialized and non-specialized, state and non-state crime prevention actors. This is the mutual exchange of criminological and other information, joint planning of preventive measures, holding meetings, business meetings to coordinate efforts to prevent crimes, mutual consultation on these issues, joint practical activities.

efficiency with helping each other, consistent (so-called relay) work, etc.

Control as an element of the organization of crime prevention includes systematic monitoring and verification of the implementation of relevant plans, programs, decisions. It can be departmental or non-departmental and is carried out in specific organizational forms characteristic of various subjects of preventive activities.

Finally, an important element of the organization of preventive activities is its financial, logistical, personnel and other resource provision. This side of the matter is of particular importance in the transition to market relations. It became possible to carry out financial, logistical support for the prevention of crimes at the expense of not only the state budget, but also non-state commercial structures, in particular, various kinds of funds, associations, private enterprises. Honest business, conscientious entrepreneurs are interested in a strong legal order, and it is very important to use this in the interests of preventing crime and other offenses (of course, taking into account the state policy of combating crime).

With regard to staffing, it is necessary, first of all, to speak in favor of strengthening the criminological training of specialists in educational institutions for law enforcement, regulatory authorities and other subjects of preventive activities. Employees of these bodies should have a higher criminological culture than they do now.

Certain reserves for increasing the effectiveness of preventive activities are contained in the consistent specialization of structural units or at least individual employees in it, combined with specialized training, retraining and advanced training.

The necessary organizational and financial conditions must be created to involve various experts from among specialists in the field of economics, political science, social work, psychology, pedagogy and other branches of knowledge in solving various and complex problems of crime prevention.

Along with the legal and organizational framework, crime prevention is based on certain tactical principles and provisions. The core of any tactic is methods, methods of action that ensure the correct direction, content and forms of activity, the most expedient and effective implementation of measures to achieve specific goals. tricks preventive work are considered in the special part of the course of lectures in relation to the tasks of preventing crimes of certain types. These methods can be grouped under methods crime prevention. First of all, they are method of persuasion in the broadest sense of the word. They convince (and convince) the threat of criminal punishment, the speeches of law enforcement officers in the media on the fight against offenses, the preventive conversations of police officers with persons released from places of detention, and much more that is carried out in the process of crime prevention.

The goals of crime prevention are also achieved through identification and elimination of objective (external) causes and conditions, conducive to the commission of crimes. Of paramount importance here is to provide persons subjected to preventive action with real social assistance in solving life problems.

Finally, in cases and in the manner prescribed by law, as a method of preventing crime, compulsion.

Crime prevention methods are specified and modified in relation to the characteristics of certain types (categories, groups) of crimes. Accordingly, in criminology, as in forensic science, along with tactics, its own technique preventive counteraction to crime, as well as sets of methodological recommendations (private methods) of various types (categories, groups) of crimes 1 .

(Museibov A.G. Crime prevention methodology (theoretical foundations). Voronezh, 2003; Private methods of crime prevention. Voronezh, 2003.

1. Expand the role of law in regulating the prevention of pre
feet.

2. What norms of the Constitution of the Russian Federation are included in
becoming the legal basis for crime prevention?

3. What is the importance of warnings for legal regulation?
crime norms:

a) criminal, criminal procedural and penitentiary
body law;

b) administrative law?

4. Describe the organizational basis of the warning
crime.

5. What are the main methods of crime prevention, races
hide their content.

Lecture 18. BASICS OF VICTIMOLOGICAL PREVENTION 1

In recent years, in the criminological literature, the problem of studying the victims of crimes, more actively involving victimological prevention in the process of crime prevention has been increasingly posed.

This is due to a number of circumstances and, above all, the promotion of the protection of the individual, his life, health, rights and freedoms in the hierarchy of law enforcement goals.

For a long time, law enforcement agencies were oriented one-sidedly to work around the crime and the criminal without due attention to the victim of the crime. As a result, there is still no complete account of the victims, and therefore, their socio-demographic, role characteristics, personal characteristics are not recorded statistically; from case to case, measures of victimological prevention are carried out, and in general the figure of the victim is often considered only as a source of information about the criminal and the crime, as a participant (party) of criminal procedural relations.

Meanwhile, almost the entire world community, since the late 1940s, has been consistently implementing the idea of protecting crime victims from the arbitrariness of criminals and authorities. In this direction, national legislation is being improved, seminars, symposiums are being held, various social services, aid funds, houses of trust and rescue of victims are being created. Along with professional activities on the fact of a crime, work with victims and other victims of crimes is carried out no less professionally in order to prevent their re-victimization.

Similar attempts were made in our country. Thus, the regulation and legal protection of the victim in the criminal process are known. The Russian Association for the Support of Victims of Crime and the International Public Foundation for the Protection of Victims of Crime and Terrorist Actions have been established. In a number

"In preparing the lecture, the materials of I.V. Shalahin were used.

cases, specific measures of victimological prevention were successfully carried out.

However, all this is clearly not enough. The task is to change the existing view on the current practice of combating crime, in particular its prevention, to make victimological prevention a more significant and effective area of crime prevention.

The experience of fighting crime shows that in the mechanism of criminal behavior, personal, role and other qualities of people who then become victims of crime are very often very significant.

The same experience also confirms another truth: the crime might not have happened, and what had begun could have ended in vain, if the alleged victim had shown forethought and given a proper rebuff to the potential criminal.

The foregoing radically changes the view of the existing system of crime prevention measures, the role and place of victimology and the victimological direction of prevention in it. “It is quite possible that our failure in the field of crime prevention is due to the fact that for centuries all the attention was focused on the offense itself or on the perpetrator and did not pay attention to the victim, which she deserves” 1 . This remark of Abdel Fattah, made back in 1967, is very relevant for our country today.

As you know, victimological research in our country began in the mid-60s. At the same time, the first practical recommendations were made. However, the practice was not sufficiently receptive to them.

Victimology studies crime and criminal behavior from the point of view of their dependence on the personal and role qualities of the victim, his relationship with the offender before and at the time of the crime. The immediate subject of study is persons or communities of people who are directly or indirectly caused moral, physical damage by a crime.

(Fattah A. Victimology: what is it and what is its future? // International Criminological Review. Paris, 1967. No. 2-3. T. 21.

or material damage, as well as situations that preceded or accompanied the moment of damage.

More specifically, victimology studies, firstly, the moral, psychological and social characteristics of crime victims in order to understand why, by virtue of what moral, volitional or emotional qualities, what social orientation a person turned out to be a victim of a crime.

Secondly, the relationship that connects the offender with the victim, in order to understand the extent to which these relationships are significant for creating the prerequisites for the commission of a crime, how they motivate the actions of the offender.

Thirdly, victimology studies situations that precede and accompany a crime in order to understand what are the motives of victim behavior, how criminally significant is the behavior of the victim in this situation 1 .

The focus of victimology is always on the figure of the victim of a crime, which is considered here not in a formal legal (procedural) plan, but in the context of its actual role in the crime mechanism.

It is known that in one case a person may become a victim of a crime without any effort on his part; in the other - to be a victim of a crime, provoking it with your behavior. Between these extreme positions, a variety of intermediate situations are possible in the relationship between the offender and the victim at the time of the crime.

In the same way, the attitude of the victim to the damage caused by the crime may be different. In one case, the damage is a disaster, a tragedy; in the other, it is expected and in a certain sense beneficial for the victim, as it contributes to the achievement of other, more significant goals.

Victimology, exploring various factors, circumstances, situations, the action of which generates and determines the criminal vulnerability of some individuals, refers to the concept of victimization.

"For more see: Rivman D.V. Victimological factors and crime prevention. L., 1975.

Victimization in one case denotes a certain mass phenomenon, in its own way adequate to crime. In the other - the way of behavior of some persons, their predisposition to become a victim of a crime under certain circumstances. Moreover, this also includes a static personal characteristic of the victim, which includes a complex of stable typical personality traits. This is also a dynamic manifestation of typical features in the negative behavior of the victim, which contributes to the crime. This is also the negative behavior of the victim, in which a typical personality trait was not manifested, but it provoked the commission of a crime precisely in the given conditions of place and time. This, finally, is the vulnerability of a person who has a certain status or performs a certain social role 1 .

The foregoing means that the behavior of a person, of certain groups of the population, by its nature, can be not only criminal, but also victimized, i.e. risky, imprudent, frivolous, loose, provocative, dangerous to oneself. Thus, according to studies, 35% of murders and 30% of deliberate infliction of harm to health of varying severity were provoked by insults, beatings, bullying by the victims, while more than half of them were in a state of alcohol or drug intoxication; about 40% of the victims of sexual violence were drunk at the time of the crime, and most of them drank alcohol together with the perpetrators; more than half of the facts of criminal infection with a venereal disease are the result of random relationships between completely unfamiliar people.

Understanding victimization as a mass phenomenon and as a way of behavior and actions of certain people, causing an increased interest in people prone to committing crimes, opens up opportunities for victimological prevention.

Victimological prevention is one of the areas of crime prevention that is far from being fully implemented in our society. This is a specific activity of social institutions aimed at identifying, eliminating or neutralizing the factors, circumstances, situations that form victim-

See: Course of Soviet Criminology. M., 1985. T. 1. S. 181.

behavior and conditions that lead to the commission of crimes; identification of risk groups and specific individuals with a high degree of victimization and influence on them in order to restore or enhance their protective properties, as well as the development or improvement of existing special means of protecting citizens from crime and subsequent victimization.

Like traditional prevention of criminal behavior, victimological prevention has a complex structure, is carried out by various subjects, at different levels, in various types and forms, in relation to different objects, at the early and immediate stages of manifestation of victim behavior and personality traits.

The subjects of victimological prevention are state bodies, public and private organizations, officials and citizens who carry out traditional prevention. But purely specialized structures can be created that, on a professional basis, provide work with victims in terms of their protection from unlawful encroachments.

Of course, victimological prevention does not solve all problems. However, together with the traditional one, it significantly increases the level of crime prevention, making preventive activities logically complete in general. To neglect the possibilities of victimological prevention, and even more so to ignore them, means to fight crime with half measures. The successful implementation of victimological prevention depends on many factors, primarily organizational and tactical.

A certain difficulty is caused by the problem of information support for victimological prevention. To make well-considered decisions in the field of victimological prevention, comprehensive information is needed about the victims and other victims of crimes, about the social consequences of crime in general and certain types and groups of crimes, about the attitude of citizens to the social consequences of crime and specific crimes, about the degree of victimization of various strata and groups of the population , the level of fear and depression of the population due to rampant crime.

It should be noted that criminal statistics contain some information of this kind.

The report of form 1 (on detected crimes) includes the section “Information on the victims” with their selection according to socio-demographic characteristics (foreign citizens, stateless persons, forced migrants, refugees, minors, elderly, women). It also provides for the reflection of data on the motives for which crimes were committed against the victims (for mercenary, hooligan motives, on the basis of jealousy, revenge, interethnic, religious relations, etc.).

To obtain a more complete picture of the victimological situation, it is recommended to conduct applied research using the methods of specific sociological research, among which, in this case, the most appropriate are the study of documents (criminal cases, so-called refuse materials, etc.) and a survey of citizens, as well as officials.

So-called moral statistics can become an important help in the information support of victimological prevention, containing a record of persons who applied to various authorities for help for compensation for damage from illegal actions, with requests for asylum for themselves and their children, protection from persecution, and other information. .

Real, at least in relation to large gorray-bodies of internal affairs, is the question of specialization of employees in the line of work with victims and other victims of crime. In the future, it is advisable to create public service to support victims of crimes, to provide victims with socio-psychological, legal and other assistance. The costs of implementing this proposal will pay off many times over by strengthening public confidence in the state.

The use of victimological opportunities in practice depends on how fully and timely potential victims and specific situations fraught with the possibility of committing crimes are identified. The identification of persons with increased victimization differs depending on what kind of (individual or group) predisposition to becoming a victim of a crime is in question.

It seems quite simple to identify persons whose increased victimization is associated, for example, with their profession, type of activity (cashiers, collectors, financially responsible persons, law enforcement officers, entrepreneurs who do not use the services of security companies). Therefore, when carrying out general preventive measures, it is imperative to provide for both measures of their general social protection, and individual measures of informational, educational and technical nature, including personal protection if necessary.

It is much more difficult to identify individuals whose increased victimization is due to their behavior.

It should immediately be noted that the work to identify potential victims of crimes should not be carried out in isolation from the activities to identify persons prone to committing crimes. Quite often, individuals with increased individual victimization have an antisocial position and criminal ties. Therefore, when identifying persons prone to committing crimes, it is necessary to assess them in terms of possible victimization.

At the same time, by studying the identity of the suspect, the accused, the person prone to crime, and identifying their connections, it is possible to determine the circle of possible victims of them.

A broader approach to identifying potential victims is associated with the analysis and evaluation of criminogenic situations. Analyzing the specific situation, it is possible to determine both the circle of possible potential harm inflictors (criminals) and the circle of potential victims of them.

Finally, potential victims can be identified directly, by assessing the age, sex, demographic characteristics, and moral and psychological qualities of persons who have come to the attention of law enforcement agencies.

For the organization of victimological prevention, it is important not only to identify a potential victim, but to trace the links between a possible harm-doer and a victim in various situations.

The situations themselves differ in scale, degree of development and time of manifestation of negative signs in them. Thus, macro- and micro-situations can be distinguished. An example of macro situations can be spontaneous migration of the population in connection with interethnic

conflicts. A typical example of a micro-situation is a conflict situation in a dysfunctional family.

Real (or close to real) and potential situations are distinguished by the time of implementation of negative moments. It is obvious that preventive measures in situations where the threat, for example, of murder, comes from a person in places

freedom, or from a person who is at home, in the family, I will! various.

There are a number of typical situations for which it is possible to develop a kind of algorithms for preventive actions, both in relation to a potential tortfeasor and a possible victim. These situations can be presented in the following order:

a) a conflict situation between two or more
by persons, in which the possible cause is unambiguously identified
the source of harm and the possible victim (victims), while changing roles
between them is excluded;

b) the same conflict situation is known, but it has a high
the frequency of changing roles in the “criminal-victim” system;

c) the potential tortfeasor is known and the situations in which
which he can act, only a possible victim is not defined;

d) the potential victim and the situations in which the victim is known
va behaves in a certain way, only the possible
tortfeasor;

e) situations are known that are obviously fraught with more or less
a wide range of people with the possibility of becoming a harm or
a victim of a crime.

Victimological prevention measures can be different, and are summarized in two main groups. The first includes measures to to eliminate situations fraught with the possibility of causing harm:

a) production and distribution of special leaflets
warnings on how to protect yourself from a criminal, not become a victim
the howl of crime;

b) notification of citizens through the mass media about
available in the territory of the facts of the commission of a crime
actions, typical actions of criminals, about how to act

to die to citizens in the event of a meeting with criminals or when they are in a criminally dangerous situation;

c) providing practical assistance to citizens in technical and
physical protection against possible entry into the house (apartment)
strangers;

d) checking and taking measures for proper street lighting,
squares, entrances of houses, distribution of warnings over
letters, the approach of posts and police outfits to places, convenient
nym for committing crimes;

e) conducting targeted conversations with parents, workers
children's institutions, teachers, schoolchildren, students
other educational institutions about how to behave and what to do
to speak in case of meeting with a criminal or suspicious persons;

f) organization of parking lots for motor vehicles, marking of cars
mobile glasses and valuables, holding conversations with owners
motor transport about their behavior and informing the police about
cases of theft and theft of motor vehicles or attempts to commit
these crimes;

g) holding conversations with the elderly and the disabled, as well as
holding meetings, meetings, classes with cashiers, selling
tsami, collectors, employees of medical and other institutions
ny, social status and professional activity of
ryh cause increased interest of criminals.

The second group includes measures to ensure personal security possible victim of a crime. In essence, these are measures of individual victimological prevention, which can be divided into two subgroups. The first includes measures to ensure the personal safety of a possible victim of a crime in cases where it is impossible for some reason to eliminate the dangerous situation for this person in any other way. These measures concern, as a rule, persons whose professional activities or social status predetermine their victimization. The measures themselves are expressed in informing and training such persons, establishing bodyguards, providing personal protective equipment (weapons, body armor, etc.), determining safe places for temporary residence or stay, etc.

The second subgroup includes activities that involve influencing a potential victim in order to restore or activate her internal protective capabilities. These can be explanatory conversations, training in self-defense techniques, notification of upcoming situations, orientation towards maintaining constant communication with law enforcement agencies, monitoring the behavior of a potential victim, etc.

The use of certain measures of victimological prevention depends on many factors, in particular, on the type, place, time and methods of committing a crime, the ability of the victim to resist the offender, whether the relevant authorities and officials have sufficient forces and means to support the victims, etc. In each case, a set of measures is determined taking into account the real situation.

In conclusion, it should be noted that in recent years Russia has accumulated some experience in victimological prevention, many recommendations of foreign police on preventive work with potential and real victims of crime have been adopted. A number of pamphlets and a series of leaflets for the population have been published, the use of which in practical work will help ensure more reliable protection of citizens from unlawful encroachments 1 .

Control questions and tasks

1. What are the possibilities of victimological prevention, its role
in crime prevention?

2. List the main activities carried out during
victimological prevention, disclose their content.

"Cm.: Alekseev A.I., Vasiliev Yu.V., Smirnov G.G. How to protect yourself from a criminal // New in life, science and technology. (Series 10: Law in our lives.). M., 1990; Volkov V.M. What will you do if...// Series: How to protect yourself from crime. M., 1990; Col. ed. How to protect yourself from a criminal / Ed. Rezvykh V.D. M., 1993; Dubyagin Yu.P., Bogacheva O.P. Survival school or 56 ways to protect a child from crime. M., 1997.

Crime prevention literally means protecting people, society, and the state from crime. The historical roots of this type of social practice go back centuries: with the advent of the first criminal law prohibitions and crimes, as acts committed in spite of them, not only punitive, but also preventive measures began to operate.

Today, crime prevention is a complex set of various preventive measures.

The legal literature often talks about a crime prevention system. At the same time, the real state of the precautionary "economy" in modern Russia is such that the concept of a system in this case is applicable only with a stretch. The former system (which existed in Soviet times) has been practically destroyed, and the new one (which conforms to the realities of the transitional period) has not yet been created. And at best one can say that crime prevention is currently nothing more than a system with weak, even very weak interactions. It is worth saying that a full-fledged system (as a holistic formation with new qualitative characteristics that are not contained in its constituent components) in this context is largely a matter for the future.

At the same time, it cannot be denied that crime prevention is a complex, multifaceted process that has certain signs of integrity, which is a kind of unity in differences. Hence the great importance of its comprehensive consideration, the allocation of constituent elements, their classification on various grounds, an integrative assessment, that is, much of what is inherent in system analysis.

On the basis of goal-setting (or level), it is customary to single out general social (or general) and special crime prevention.

In the case of a general warning, we are talking about the fact that the positive development of society, the improvement of its economic, political, social and other institutions, the elimination of crisis phenomena and disproportions that feed crime from life, objectively contribute to its prevention (by limiting the scope, reducing the level, reducing harmful effects, etc.)

With ϶ᴛᴏm, the goal of crime prevention, say, is not specifically set before economic transformations. But these transformations, carried out for the sake of other (perhaps higher) goals, contribute, for example, to ousting from the life of society or reducing the scale of such phenomena as poverty, unemployment, child homelessness, and domestic disorder. In the same way, the development of spiritual culture is not carried out for the sake of fighting crime, but an increase in its level undoubtedly affects the morals, views, interests, motives for people's actions and much more, which determines their choice between good and evil, law-abiding and illegal behavior.

Unlike general, special preventive measures are carried out purposefully in the interests of crime prevention, i.e. they are designed to solve the following tasks: elimination, neutralization, minimization of criminogenic factors; improving the social microenvironment, correcting the behavior of persons whose behavior is fraught with the threat of committing a crime, etc. These will be, for example, preventive operations carried out by the internal affairs bodies, or administrative supervision of certain categories of persons released from places of deprivation of labor, etc. d.

Given the dependence on the scale of application, preventive measures are distinguished: 1) nationwide, ᴏᴛʜᴏϲᴙapproaching large social groups; 2) warning measures applied to individual objects or microgroups; 3) individual. National - ϶ᴛᴏ, for example, crime prevention measures provided for by federal laws in force throughout Russia. Preventive measures aimed at large social groups are carried out within the framework of the industry, region (region, republic within the Russian Federation), in relation to a certain contingent of persons (for example, refugees and forced migrants) Crime prevention at a separate facility, in a microgroup - ϶ᴛᴏ identification and elimination of circumstances conducive to offenses at a particular enterprise, in a recreation area, a given educational team, or, for example, the reorientation of a youth group with an antisocial orientation of behavior. Individual measures are designed to provide a preventive effect on specific individuals, their immediate environment.

Saturation of the market with consumer goods, increasing the level of income of the population, targeted allocations to improve work to eliminate the circumstances that contribute to a certain type of crime, ϶ᴛᴏ economic measures to prevent crime (of various types, levels and scales)

An example of political measures to prevent crime is the decision of the authorities on the delimitation of the powers of the federal center and the subjects of the Federation in the field of public safety and law enforcement.

Social measures include, for example, protecting the interests of low-income strata of the population, the life arrangements of refugees, internally displaced persons, and the unemployed.

As organizational and managerial measures to prevent crime, one can point to its program-targeted planning or coordination of the subjects of preventive activities.

Cultural and educational measures include a variety of efforts to establish in the life of society the ideas of goodness and justice, the laws of high morality, to eliminate the phenomena of moral depravity and degradation, to effectively resist the so-called mass culture, to promote egocentrism, violence, cruelty, sexual promiscuity.

A typical example of legal (not only in form, but also in content) measures to prevent crime is the application of the norms of the criminal law with the so-called double prevention (Articles 116, 119, 218, 222, 224, 240 of the Criminal Code of the Russian Federation)

It should be noted that the list of crime prevention measures identified by the criterion under consideration cannot be exhaustive - it is so complex and diverse in its content. The known specificity of the content of crime prevention measures may be due to the characteristics of the subjects, objects of preventive action and other features.

According to the stages, it is customary to single out direct prevention, prevention of recurrence of crimes. Usually, with ϶ᴛᴏm, two signs can be used, firstly, time, which distances the person from the moment of the possible commission of a crime; secondly, the degree of "social depravity of the individual." Formally, logically, such a division is possible, but it is "blurred", the vagueness of the indicated criteria differs.

More significant, from a practical point of view, is the allocation in the prevention of crime of such stages (stages) as prevention, prevention, suppression. Moreover, it should immediately be noted that the distinction is made mainly in relation to the special prevention of crime. Sometimes these terms (especially "prevention-prophylaxis", "prevention-prevention") are used as synonyms. From a purely semantic point of view, there are certain grounds for ϶ᴛᴏgo. But the presence of crime and individual crimes of a complex and traditionally long genesis, the variety of forms of manifestation of criminal activity (in the form of not only directly criminal, but also the so-called pre-criminal behavior) and, more importantly, a wide range of various measures of preventive action on criminogenic factors, depending on their development time necessitate a clear distinction between these concepts. Let us note that this is all the more so since it is actually already being carried out - although not in the law, but in a different way, for example, in departmental regulations. In this context, prevention is measures to identify, eliminate (neutralize, block, limit the scope), causes, conditions, and other determinants of crimes.

Prevention refers to activities aimed at preventing planned or prepared crimes. This is a qualitatively different situation in the genesis of criminal behavior: the danger of committing a crime does not arise due to the fact that, for example, a particular person does not work, experiences financial difficulties, and at the same time same time systematically gets drunk, and due to the fact that it has already chosen an object for committing theft, carried out "reconnaissance" on it, began to manufacture ϲᴏᴏᴛʙᴇᴛϲᴛʙ technical devices, etc. It is quite clear that measures to prevent crimes in these cases will vary significantly (according to the subjects, nature, consequences and other signs) In particular, if in the first case preventive conversations with police officers, assistance in finding employment, treatment for alcoholism are appropriate, then in the second case, the efforts of persons cooperating with the police on a confidential basis.

Finally, suppression - ϶ᴛᴏ actions that ensure the cessation of already begun crimes at the stage of attempt or subsequent episodes in ongoing or so-called serial crimes. Here the situation is closest to achieving a criminal result, and the content of measures to avert harm or danger will be different (for example, setting up an ambush, detaining a criminal red-handed)

The goal in all cases is the same - to prevent the commission of a crime or its repetition.

Taking into account the specifics of the considered stages, many issues of organization, strategy and tactics of crime prevention should be resolved: from the specialization of professional training of law enforcement personnel, the content and methodology of their training to the choice in each specific case of the optimal forms, means, methods of prevention that are adequate to the situation (i.e. . prophylactic, preventive, suppressive) impact.

It is possible to differentiate the prevention of crime on grounds other than those mentioned, for example: on the basis of procedural regulation, the degree of radicality, relevance to law enforcement, control and other types of activities. Material published on http: // site

In conclusion, about the role and social value of crime prevention in the life of society. It is worth noting that it is the most effective way to combat crime, primarily because it ensures the identification and elimination (neutralization, blocking) of its roots and sources. To a large extent, ϶ᴛᴏ forestalling the very possibility of committing crimes. In the process of prevention, criminogenic factors can be subjected to directed and non-directed influences when they have not yet gained strength, are in their infancy and are therefore easier to eliminate (neutralize, block). activities, to prevent the onset of harmful consequences of encroachments on social relations. Crime prevention makes it possible to solve the problems of combating it in the most humane ways, at the lowest cost to society, in particular, without turning on the complex mechanism of criminal justice in full force and without using such a form of state coercion as criminal punishment.

General (general social) crime prevention and the participation of criminologists in it

The general (general social) prevention of crime realizes the anti-criminogenic potential of society as a whole, of all its institutions.

The specificity of the transition period is such that in various spheres of social life, crises, disproportions, and other negative phenomena that determine crime are more noticeable than the factors that initially oppose it. Let us note that it is all the more impossible in the current conditions to interpret the general social prevention of crime in the old concepts and dimensions.

From this, of course, it does not follow that the general social prevention of crime has become impossible, meaningless or useless. Quite the contrary: the recognition that crime will already be a direct and very serious threat to national security actualizes the significance and role of this type of preventive activity. Material published on http: // site
In ϶ᴛᴏm, one of the essential manifestations of the self-regulating principle in the life of society. In the current Russian reality, despite the difficulties and difficulties of the transition period, there will be additional (in principle, not new, but thoroughly forgotten) opportunities for confronting crime at the general social level, for example, related to the positive aspects of market reforms or the moral values of religious denominations.

The thesis about the defining, basic nature of the subsystem of general social prevention in a number of all measures of preventive combating crime remains unshakable.

The following signs of general warning measures remain, although in many respects they will be in a new way: scale; all-encompassing and versatile character, complexity and interdependence, continuity, radicalism. Thanks to these characteristics, the general warning is the basis, the foundation of a special warning - a preventive confrontation with crime.

Thus, the purposeful efforts of law enforcement officers and specialized public formations to organize leisure time for difficult teenagers who are registered with the police during the holidays can count on success only in conditions where society, the state, its educational structures pay the necessary attention to life support issues, development and socialization of the younger generation (i.e., the necessary funds are allocated for ϶ᴛᴏ, a well-thought-out social policy is carried out to protect the interests and improve the situation of children, etc.) In the same way, special measures to prevent property crimes can be effective if they are carried out in the conditions of normal operation of economic, financial and control mechanisms.

A general (general social) warning covers large, long-term types of social practice in the broadest sense of the ϶ᴛᴏth word. For example, in the economic sphere - ϶ᴛᴏ the development of production based on modern technologies, a well-thought-out structural and investment strategy, a fair redistribution of property, strengthening the national currency and the entire financial system, reducing inflation and many other aspects of improving economic, as well as closely related distribution relations.

In the political sphere - ϶ᴛᴏ the formation and development of a new Russian statehood, the strengthening of democracy and the beginnings of federalism; strengthening all branches of power, the implementation of the political will to confront socially negative phenomena and processes in a multi-party system.

In the social sphere (in the narrow sense of the ϶ᴛᴏth word), measures aimed at strengthening the social orientation of transformations are of great anti-criminogenic significance: eliminating the sharp social stratification of society; support for low-income citizens; strengthening family foundations; providing appropriate conditions for the socialization of the individual, overcoming his social alienation; limiting the negative consequences of unemployment, forced migration of people, etc.

As for the spiritual sphere of life, morality always opposes crime, and immorality intensively produces it. If society as a whole, the state, its structures, as well as individuals are guided by the ideas of goodness and justice, live according to the laws of morality, then they can successfully resist the criminogenic press of economic ruin, social disasters, and other criminogenic factors of a basic, deep nature.

The general social warning also applies in the legal sphere. This, for example, is the improvement of legislation that is not directly aimed at preventing crime, but has the subject of legal regulation of various social relations of a different nature (labor, family, etc.), which, being normatively disordered, can play a criminogenic role.

Based on all of the above, we come to the conclusion that general social prevention measures have an exceptionally wide range, they affect almost all types, groups, varieties of causes, conditions and other determinants of crime. The multifaceted, complex nature of crime prevention will most vividly remain at the general social level. With ϶ᴛᴏm, the strength of the general social warning will be the interconnection of measures different in content (economic, social, cultural and educational, legal, etc.), as well as the ability, on the basis of mutual complementation (support, enrichment), not only to summarize the effect of the anti-criminogenic impact, but to give it a new, incomparably higher quality in terms of effectiveness.

The main striking force of the general social warning is directed at the causes, conditions, other determinants of crime, in all their diversity, including the "causes of the causes."

The costs, the shadow aspects of large-scale general social measures will remain in some cases as a possibility (abstract or real), in others - as an accomplished cash, a fact of social existence or public consciousness. It is very important not to lose time here: the sooner the preventive effect on criminogenic factors begins, the more chances for success it has.

It should be emphasized the special role and significance of the ϲʙᴏlike criminological support of large-scale social phenomena and processes. These goals are primarily served by criminological expertise, which is the study, analysis, assessment of its subject - economic, social, cultural, educational and other activities in order to determine their possible or existing impact on crime, its causal complex, trends, qualitative and quantitative characteristics , consequences, other criminologically significant indicators. Most often, the concept of "criminological expertise" is used in relation to legislative work. In fact, along with bills, draft concepts, federal and regional targeted programs, various kinds of main provisions, main directions and other documents can be subjected to criminological examination. It is preferable to conduct an examination at the stage of development and discussion of projects, when it is easier to make the necessary corrections, changes and additions from the criminological standpoint. At the same time, an examination of already held (adopted, approved) decisions is possible. It is impossible to deny the possibility and expediency of the examination of the criminal situation as a whole, as well as its individual parameters.

If in the process of conducting a criminological examination it becomes necessary to involve not only criminologists, but also economists, political scientists, demographers, psychologists, teachers, and other specialists, a decision can be made on an interdisciplinary or complex examination.

Based on the results of an expert study, a conclusion is drawn up, which is evidence-based criminological recommendations and proposals, the implementation of which is designed to contribute to the prevention of crime. In particular, experts may recommend developing, supplementing, concretizing the positive aspects of planned or already ongoing activities in order to strengthen their anti-criminogenic potential or, conversely, remove, eliminate some provisions that may open up scope for the action of criminogenic factors and thereby contribute to the commission of crimes .

The appointment and conduct of criminological examinations must have a legal basis, legislative consolidation.

Along with criminological examinations, criminologists are included in the general social prevention of crime in other forms. In particular, they take part as consultants in planning the social development of regions, industries, individual facilities, in the development and implementation of federal and regional targeted programs, participate in the development of draft laws aimed at combating not only crime, but also such background phenomena, like drunkenness and alcoholism, prostitution, drug addiction, etc.

Special Crime Prevention

Special crime prevention, in contrast to the general one, has a purposeful character to prevent crimes. Special purpose for identifying and eliminating (blocking, neutralizing) the causes, conditions, other determinants of crime is its profiling, constitutive feature, the main feature. Along with this, a special criminological warning includes: the prevention of planned and prepared crimes, the suppression of initiated crimes.

Special criminological measures should be developed and implemented in relation to various types of crimes and types of criminal behavior, to various spheres of public life, various social groups, sectors of the economy, since they are characterized by the peculiarities of the processes of determination.

A special warning organically supplements and specifies the general one, but special warning measures are taken in the context of its individual components and have time limits. It is worth noting that they are strictly targeted, specialized, and one way or another localized in time and space in relation to certain deadlines, to various sectors of the economy, etc.

In essence, only one ϶ᴛᴏt sign (purposefulness) has, in a certain sense, an absolute value, plays the role of a qualitative criterion for distinguishing the types of crime prevention under consideration.
It should be noted that the remaining differences between them will be not so much essential as quantitative. So, general social measures, although they can in principle be carried out at the level of a special (in relation to certain sectors of the economy, social groups of the population) and even a single one (individual warning), in the main ϲʙᴏ volume will be universal, i.e. acting on the scale of the whole society, states. The effect of crime prevention measures of an economic, social, political, cultural and educational nature is achieved mainly as a result of general social prevention, but similar preventive measures can be carried out (at least actively initiated) within the framework of special criminological activities. Material published on http: // site
Legal measures may be part of a general social warning, but they are incomparably more characteristic of a special criminological warning. Examples of such interpenetration, ϲʙᴏlike interweaving of general and special preventive measures could be given not only on the basis of these grounds (scale, content), but also others.

Along with direct links between general preventive measures and special ones, there is also a kind of feedback: the latter are not only based on the former, not only use the preventive potential of social development as a whole, but also contribute to it, removing rather significant obstacles in its path.

In the context of this, we can talk about the growing role and social value of special warnings in the transitional period, when the growth of crime not only slows down, makes it difficult for economic, social and other transformations, but is already fraught with the threat of their disruption, reversal.

Measures of special crime prevention are diverse and classified according to different grounds. The considered classification criteria are also used, i.e., special criminological measures differ in content (economic, political, cultural and educational, etc.), in scale of action (nationwide, regional, etc.). Differentiation of special warning measures is also carried out on other grounds .

Given the dependence on the moment of application (the beginning of implementation), early and direct prevention of primary and prevention of recurrent crimes are distinguished.

In the first case, we are talking about identifying and eliminating possible and existing unfavorable conditions for the formation of a personality, improving the microenvironment, correcting behavior, as well as the needs, interests, views of persons who may embark on a criminal path. In the second, a preventive effect is exerted on persons who have already committed crimes and were subjected to criminal punishment (measures that replace it), in order to prevent their return to the criminal path.

According to the degree of radicalism, special criminological measures can be distinguished: a) preventing the possibility of the occurrence of criminogenic phenomena and situations;

b) neutralizing (blocking, minimizing) such. phenomena and situations; c) completely eliminating them.

According to the legal characteristics, special criminological measures are distinguished: those based on the rules of law, but not regulated by them (for example, legal education and upbringing), and regulated in detail by legal norms (for example, administrative police supervision of persons released from places of deprivation ϲʙᴏboda)

At the same time, measures of the second type are divided into those regulated by the norms of administrative, criminal, civil, labor, procedural and other branches of law.

According to the mechanism of action, a special warning distinguishes between signal measures (introduction by the investigator of the idea of eliminating the causes and conditions conducive to the commission of a crime) and direct action measures (for example, improving accounting records at an enterprise in order to prevent economic crimes)

A special warning, minus the prevention of planned, prepared and suppression of initiated crimes, is a criminological prevention, the object of which will be the causes, conditions and other determinants of crime. Since it is precisely this side of preventive activity that is studied within the framework of criminology, there is a need to dwell on it in more detail. It is important to know that the division of criminological prevention into general and individual is of great practical importance. It is worth noting that it is carried out in some regulations (for example, the Ministry of Internal Affairs of the Russian Federation) and serves as the basis for solving such important issues as the delimitation of the competence of structural units of subjects of special criminological prevention, specialization of employees, analysis of results and evaluation of the effectiveness of preventive measures, etc. And what is essential - ϶ᴛᴏ division is based on some generally recognized provisions concerning the nature of crime, the features of its determination.

Individual prevention - ϶ᴛᴏ identification of persons from whom, judging by the reliably established facts of their antisocial, illegal behavior, crimes can be expected, and the provision of educational and other measures of influence on them, as well as on their environment in order to prevent crimes. General prevention - ϶ᴛᴏ activities carried out for the same purposes to identify causes, conditions, other determinants of crime in various areas of social life, develop and take measures to eliminate them (neutralize, block) A typical example of individual prevention is ϶ᴛᴏ assistance in labor and household device to a specific person released from places of deprivation of freedom, holding a conversation with him about the inadmissibility of the resumption of illegal behavior. The measures of general prevention of crimes include, say, legal education and legal education, carried out at the place of residence, work, study of citizens.

Subjects, crime prevention

As for the general prevention of crime, its subjects are practically the entire society, all institutions of civil society, the state as a whole.

The main tasks of special (special-criminological) crime prevention are also solved by a variety of subjects: state and non-state, specialized and non-specialized, differing in other ways. The range of these subjects is determined by law.

The President of the Russian Federation, legislative and executive authorities are primarily concerned with non-specialized state entities. It is worth noting that they form the legislative and other regulatory framework for a special warning, establish the competence, rights and obligations of other entities in the ϶ᴛᴏth activity, carry out its financial, logistical, personnel and other resource support, planning, control and other functions of the power (state-legal) administration in this area, as well as directly carry out targeted activities at various levels to prevent crime. How widely and actively only executive authorities are involved in a special criminological warning can be judged by this example. In the Federal Program of the Russian Federation to Strengthen the Fight against Crime for 1994–1995, approved by the Decree of the President of the Russian Federation, each of its parts (primary measures and subsequent measures) contained a section on crime prevention containing 21 positions. They include various measures of special criminological prevention of crime: preparation of a concept and draft law "On the Prevention of Offenses"; development of a unified methodology for the comprehensive assessment and forecasting of crime, social conflicts and their criminogenic consequences, a modern system for the prevention of juvenile delinquency, the restoration and development of a network of public law enforcement formations, the creation of social assistance funds for persons released from places of deprivation of labor, the implementation of a system of measures to protect entrepreneurship from unfair partnership and fraud, etc. In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the Federal Program, in addition to law enforcement agencies, regional administrations, about 20 ministries and departments were also involved in data and other events of a special criminological nature (many more than once) Among them are the Ministry of Defense, the Ministry of Finance, the Ministry of Economy, the Ministry of Railways , the Ministry of Social Protection, the Ministry of Labor, the State Property Committee, the Ministry of Culture, the Ministry of Health and Medical Industry, the Ministry of Education, the State Committee for Press, the State Committee for Film, etc.

It should be noted the special role and importance for achieving the goals of special crime prevention of the activities of numerous state control bodies: the State Tax Service, the Antimonopoly Committee, the State Standard, the State Trade Inspectorate, the State Price Control Inspectorate, the State Inspectorate for Ensuring the State Monopoly on Alcoholic Products, sanitary and epidemiological supervision authorities, forest and fish protection, etc. In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with ϲʙᴏtheir powers to monitor the implementation of laws in various areas (trade, finance, taxes, environmental management, etc.), they use a variety of means and methods for detecting offenses and responding to them, in particular, they use such legal means of influence, such as suspension of activities of economic entities, revocation of licenses, administrative fines, etc. These measures prevent the development of non-criminal offenses into criminal ones, contribute to the elimination, restriction of a wide range of criminal factors.

Along with the authorities, a significant contribution to the special-criminological prevention of crime should be made by local self-government. This is achieved by using its powers to manage municipal property, approve and execute local budget, solving other issues of local importance, but first of all and mainly - on the implementation of the protection of public order.

A certain role in special criminological prevention is played not only by state and municipal enterprises, institutions of culture, healthcare, education, but also by private, commercial structures for industrial and other purposes (especially in terms of ensuring their own security). crimes are currently carried out both by state bodies and commercial structures, their management bodies (commercial banks, audit firms)

Among the non-specialized subjects of special warning are also various public formations: political parties, movements, foundations, religious organizations. For example, religious denominations are becoming more and more active, their representatives are engaged in educational and preventive work with convicts, carry out charity events in relation to the poor, persons without a fixed place of residence, and other socially unsettled groups of the population. Cossack formations actively participate in the protection of public order, the prevention of crimes on the streets, in public places, in the sphere of everyday life.

Certain tasks in the field of special criminological crime prevention are also solved by street, quarter, house committees, parental councils of schools, trustees, charitable organizations, not only state, but also acting on a voluntary basis, private medical and psychological, social centers, family orphanages, etc. .

For the listed subjects (both state and public), with all the differences in the content, direction of activity, if we consider them from a criminological standpoint, one thing is characteristic: the function of preventing crime (and more broadly - combating crime and offenses) will not be the only one for them, profiling and then the main (one of the main) It is worth noting that they are brought to life by the various needs of society (in the production of material goods, the organization of power, the management of various aspects of social life, the satisfaction of religious feelings and beliefs, the self-determination of ethnic communities, etc.), except one is the need for protection, protection from criminal encroachments. But due to the social nature of crime, the fact that it is determined by a variety of economic, political, social and other factors, these subjects of social (in the broad sense of the word) practice are able to solve the problems of proactive counteraction to socially negative phenomena, offenses, including the most dangerous of them are crimes.

Another large group is made up of specialized subjects of socio-criminological crime prevention, common to them will be the destination to fight crime and other offenses (including their prevention), which will be for them the only or profiling, main (one of the main) functions. The ϶ᴛᴏth group also distinguishes between state and non-state actors. For methodological purposes, taking into account the objectives of this textbook, it is advisable to start the presentation with the latter (keeping in mind the need for a separate, more detailed consideration of the preventive functions of the court and law enforcement agencies). public structures The specialized subjects of crime prevention are traditionally referred to as public policing points, comrades' courts, voluntary people's squads (working squads) for the protection of public order, commissions of enterprises to combat drunkenness, councils for the prevention of labor collectives, public assistants to prosecutors, investigators, freelance police officers and some ᴏᴛᴏᴩ other. To date, some of these formations (for example, prevention councils) have practically ceased to exist, the activities of others (for example, DND) are far from being carried out on a clear scale (previously more than 12 million citizens were involved in DND), it has significantly narrowed, largely filled new content, organized and stimulated in a new way. To some extent, ϶ᴛᴏ is an objective process associated with global changes in the life of society. Moreover, it also has a positive charge, if we keep in mind the elimination of such costs of the "nationwide front for the fight against crime" as the excessive ideologization of certain social formations, their unreasonable centralization, strong elements of formalism, window dressing in work, and frequent violations of human rights by them. , deviations from the principle of voluntariness during formation, etc. However, it is impossible not to see that certain excesses were made in this case, which led to the elimination of not only negative, but also positive from the system of public prevention, which, in essence, meant its elimination. And it is not by chance that in the new conditions the task is set to "restore, taking into account local conditions and before the adoption of the Law of the Russian Federation "On the participation of the population in the protection of law and order," the activities of voluntary people's squads, public points for the protection of order, councils for the prevention of offenses of labor collectives, freelance police officers and others social institutions for the implementation of preventive work with offenders, the participation of the population in law enforcement activities, the provision of legal and advisory assistance to citizens "(Resolution of the Council of Ministers - the Government of the Russian Federation of September 22, 1993 No. 959 "On measures to strengthen the protection of public order on the streets of cities and other populated paragraphs of the Russian Federation") Of course, in this case, we should not just talk about mechanical copying of the past, but about the fact that the content, forms, methods of activity of these subjects of the fight against offenses (simultaneously being subjects of special but-criminological warning) ϲᴏᴏᴛʙᴇᴛϲᴛʙwas introduced to new economic, political, social and legal realities. So, the participation of citizens in the work of these formations should be carried out without any orders from above, on a genuine voluntary basis and traditionally on a reimbursable basis.

Along with this, there is a search for qualitatively new forms of involving citizens in the protection of law and order. This, for example, is the creation, based on the experience of a number of countries, of local public formations based on the natural need of people to be protected from certain types of criminal attacks (an association of small entrepreneurs to combat extortion; an association of parents, older brothers and sisters, created in order to suppress sexual abuse of children and adolescents, etc.), oriented towards preventive work with crime victims, etc.

Bodies (formations) adjoin the named subjects of a special criminological warning, which are currently considered as public-state ones. These are supervisory, administrative commissions, commissions for minors (the final formation of their new status should occur in the process of formation and development of local self-government)

The constitutive sign of the next variety of subjects of special criminological crime prevention will be their belonging to the system of law enforcement agencies of the state or to the judiciary. These are the bodies of the prosecutor's office, internal affairs, the federal security service, the tax police, the customs service, justice and some others, as well as courts (of general jurisdiction and arbitration). to bring the perpetrators to legal liability. Under ϶ᴛᴏm, the prevention of crimes and other offenses, according to the direct instructions of the law, is one of their main functions.

Internal affairs bodies perform a significant amount of work on special-criminological crime prevention. Their special role in this case is determined by the diversity of competence, a wide range of powers to carry out operational-search, administrative-jurisdictional, criminal procedural and other types of activities to combat offenses and the bulk of crimes, the presence in the structure of various services and units, including those who specialize in criminological prevention, and some other factors. The criminal police, operating in its composition, the operational-search apparatus of the criminal investigation department, to combat economic crimes, organized crime and corruption, make a decisive contribution to the prevention of planned and prepared crimes, and the suppression of initiated crimes. Along with the data, they carry out a lot of work along the ϲᴏᴏᴛʙᴇᴛϲᴛʙ leading lines of official activity aimed at identifying and promptly eliminating (blocking, neutralizing) the causes and conditions that contribute to the commission of crimes of various types. A significant share is occupied by preventive functions in the activities of the criminal police units in the fight against drug trafficking.

The content of the activities of the public security police is such that almost all of it is somehow connected "with the prevention of crime. The subdivisions for the prevention of juvenile delinquency perform purely preventive functions. deprivation of ϲʙᴏboda, returning from special educational institutions, drug users, drunkards, committing non-criminal offenses, and other categories of minors, from whom, judging by their immoral or unlawful behavior, one can expect the commission (repetition) of crimes. - preventive impact on difficult teenagers who are registered with the police, these units are doing a lot of work to improve their social microenvironment, identify and eliminate harmful influences from dysfunctional families, peers with antisocial orientation of behavior, etc. The characterization of the preventive activities of district police inspectors would take up too much space, so we can limit ourselves to pointing out that they, as officials of the internal affairs bodies closest to the population, carry out practically all the functions of police prevention. The service of district inspectors is the central link in the system of social and criminological prevention of crimes carried out by the police.

In a prompt response to both crimes and actions, situations fraught with the threat of their commission, an important role is played by the police on duty. On how effectively this service works, in many ways. depend on the results of the preventive activities of other police units.

It is important to know that the patrol service (PPS), which ensures public order on the streets and in other public places, has a great preventive potential. Employees of the teaching staff take legal measures against violators of public order, suppress administrative offenses, many of which can develop into crimes.
It should be noted that by patrolling, they identify places of possible crimes, the appearance and hiding of criminals, the concentration of people with antisocial behavior. Taking into account the dependence on the situation, they either directly suppress illegal actions themselves, or immediately signal sources of criminal danger to duty units, operational search and other services.

To prevent crimes related to weapons and ammunition, their illegal circulation, the activity of such a link of the public security police as the subdivision of licensing and permitting work is directed.

The passport and visa service contributes to the prevention of crimes related to the stay of foreign citizens in Russia.

Carrying out ϲʙᴏand the main functions, the employees of the detention centers for the temporary detention of detainees and detainees, the service for the protection and escort of detainees and arrested persons, and specialized units of inquiry contribute to the prevention of crime.

A wide range of measures aimed at preventing crimes related to motor vehicles is carried out by the State traffic inspectorate. This is control over the technical condition of vehicles, compliance with traffic rules, ensuring access to traffic management for specially trained persons, explanatory work with the population, and much more. Along with this, the traffic police officers participate in the implementation of measures to prevent not only motor transport, but also other crimes, including manifestations of organized and professional crime (they seize stolen property, drugs, weapons used for criminal purposes, ammunition, etc.)

The activities of private security units are completely subordinated to the tasks of preventing crimes, primarily thefts, gangster and robbery attacks. It is worth noting that they inspect property storage facilities, check their fortification, provide physical and technical security, and promptly respond to signals of illegal entry into dwellings and office premises.

During the investigation of criminal cases, the investigative apparatuses of the internal affairs bodies identify the causes and conditions that contribute to the commission of crimes, and make ideas about their elimination. Along with this, they carry out preventive work in non-procedural forms, for example, they take part in legal education and upbringing.

All activities of the penitentiary system operating as part of the internal affairs bodies are ultimately subordinated to the interests of preventing the recurrence of crimes.

Divisions of the state fire service are working to prevent arson, the facts of careless handling of fire.

In the sectoral services of the internal affairs bodies, specialized units (groups) for the prevention of crimes are created, or preventive functions are assigned to specially designated employees.

In air, water and rail transport, sensitive facilities and territories, the internal affairs bodies in transport and special police are fully engaged in the prevention of crime.

Place and role prosecutor's office in a number of subjects of special criminological warning are determined primarily by its status as a single federal centralized system of bodies exercising supervision on behalf of the Russian Federation over the implementation of laws in force on its territory. Of paramount importance in the ϶ᴛᴏm plan is prosecutorial supervision over the implementation of laws by federal ministries and departments, representative (legislative) and executive bodies of the constituent entities of the Russian Federation, local self-government, control bodies, military administration, their officials, as well as over the compliance with the law of legal acts issued by them . By identifying and suppressing (by protesting, initiating criminal or administrative prosecution, and in other ways) violations of the law on property, privatization, land use, taxes, foreign economic, credit and financial activities, the prosecutor's office contributes to the introduction into the legal

bilization of basic economic relations, elimination of criminally dangerous situations from them, limitation of the scope of the causes and conditions conducive to theft, economic, official and other crimes.

Today, the human rights role of the prosecutor's office has strengthened and, more importantly, its contribution to the prevention of crimes that infringe on the political, labor, property and other rights and interests of citizens has increased. Every year, the violated rights of about 200 thousand people are restored, by which means of prosecutorial supervision, timely and full payment of salaries, pensions, disability benefits, orphanhood, unemployment, as well as the implementation of other measures of social support and assistance are ensured. Note that this weakens the action of the conditions of unfavorable personality formation, specific life situations are eliminated, which can lead to the commission of crimes.

The prevention of crimes is also facilitated by prosecutorial supervision over the implementation of laws by bodies engaged in operational-search activities, inquiries and preliminary investigations. The prosecutor oversees the is-. fulfillment by these bodies of their responsibilities for the prevention, prevention and suppression of crimes and reacts by means of prosecutorial supervision to violations of the law, which can be expressed in the form of active actions of an illegal nature (for example, violations of the rights of citizens during preventive measures) or in the form of inaction (failure to take preventive measures, prevention and suppression of crimes)

A significant amount of preventive work, both in procedural and non-procedural forms, is carried out in the investigation of criminal cases of crimes that fall within the competence of the prosecutor's office, as well as any others accepted for its production.

To prevent the recurrence of crimes, prosecutorial supervision of the legality in the activities of the administrations of bodies and institutions executing punishments and court-ordered coercive measures, places of detention, as well as the enforcement of police legislation on administrative supervision of certain categories of persons released from places is of great importance. deprivation of ϲʙᴏboda.

Another direction of the preventive activity of the prosecutor's office is connected with its participation in the consideration of cases by the courts. During the trial of criminal cases, the prosecutor identifies the circumstances that contributed to the commission of the crime; assesses the validity, completeness, legality of preventive measures taken at the stage of preliminary investigation. It is worth noting that he also oversees the application of penalties by the court, which, as you know, have a preventive value.

The prosecutor's office is responsible for coordinating the activities of all law enforcement agencies to combat crime, including its prevention. Today, this function of the prosecutor's office, taking into account the increase in the number of subjects of special criminological warning, the presence in their competence of coinciding moments, and sometimes elements of duplication and some other factors, is of particular importance for streamlining, regulating, and ensuring the effectiveness of multidimensional preventive activities. Material published on http: // site

Finally, it should be noted that the activities of the prosecutor's office in all these areas contribute to the education of citizens and officials in the spirit of legal principles and the requirements of legality, forms a respectful attitude to legal norms and procedures, which is also of great preventive importance.

Courts all of their activities in one way or another contribute to the prevention of crime and other offenses. In ϶ᴛᴏm, an essential feature of the judiciary.

Among the tasks of criminal proceedings listed in the law is the prevention of crimes. It is important to note that one of the purposes of applying punishment to criminals is to prevent them from committing new crimes (special warning or private prevention). Along with this, punishment warns others from committing crimes (general warning or prevention). litigation to prevent crime.
It should be noted that when administering justice in criminal cases, the court examines both the causes and conditions of the crime, which are directly included in the description of the objective and subjective sides of the act, and the criminogenic factors that manifest themselves in a different way, in particular in the form of circumstances affecting the degree and nature of responsibility. According to the direct instructions of the law (Article 68 of the Code of Criminal Procedure of the RSFSR), in the course of the trial, the causes and conditions that contributed to the commission of the crime are subject to identification. Accordingly, the court clarifies the circumstances: the defendant has an antisocial orientation (interests, motives, attitudes, habits, everything that constitutes the subjective determinants of a crime); that directly caused the formation of criminal intent, the intention to commit this crime (for example, incitement); facilitating the action of sources of negative influences (for example, neglect of a minor); contributing to the implementation of illegal intentions (for example, poor protection of valuables); a specific life situation of a criminogenic nature (for example, the provocative behavior of the victim) The court investigates these circumstances primarily in order to assign a just punishment. At the same time, the great importance of this side of his activity for the special criminological prevention of crime is obvious. By the time of the trial, specific measures to identify, assess and eliminate the causes and conditions that contributed to the crime can already be taken by the body of inquiry, investigator, prosecutor, organizations and institutions to which their submissions are addressed on this occasion. And the court, considering a criminal case, does not limit its preventive activity to its own investigation of the causes and conditions of the crime. It is worth noting that he also controls the preventive work of other specialized and non-specialized subjects of crime prevention, evaluates it from the standpoint of legality, as well as completeness, timeliness, and effectiveness. The court must find out what measures have been taken on the proposal of the investigator (prosecutor) to eliminate the causes and conditions of the crime. When establishing the facts of ignoring these documents, their untimely or formal consideration, the court issues private rulings (decrees) to those organizations, enterprises, institutions to which the submission is sent, or to higher authorities. Similarly, the court reacts to the facts of non-fulfillment (formal, low-quality execution) by the bodies of inquiry, investigators of their legal obligation to identify the causes and conditions that contribute to the commission of crimes, and take measures to eliminate them.

The role of the court in the prevention of crimes by implementing the norms of criminal law with the so-called double prevention is great. So, imposing punishment for the threat of murder or causing grievous bodily harm, the court undoubtedly contributes to the prevention of other traditionally incomparably more dangerous crimes (in this case, murders, etc.), which with a high degree of probability could be committed in the case of real execution of intimidation, promises deal with, etc.

Similarly, the mechanism of a special criminological warning works when the courts consider cases, private prosecution, as well as about the involvement of minors in criminal activities, about the illegal carrying, storage, acquisition, manufacture or sale of weapons, ammunition, explosives and other crimes.

Crime prevention is carried out by the courts not only through criminal, but also administrative, as well as civil proceedings. In the latter case, arbitration courts play a certain role in the special criminological prevention of crime, along with the judicial bodies of general jurisdiction, especially in terms of identifying and eliminating circumstances that contribute to criminally punishable encroachments on economic relations.

In the 1990s, as a result of a one-sided interpretation of the human rights role of the court, the essence of its independence, there was a tendency to limit the preventive functions of the judiciary and even to nullify them. For example, visiting court sessions have become a rarity. Attempts are being made to relieve the courts from the obligation to identify the causes and conditions of crimes, to react in a positive way to them, to control the activities of crime prevention subjects. Of course, the ideas that have developed in the past about the identity of the tasks of the court and the criminal prosecution bodies, about the responsibility of the court for the state of crime should be rejected as contradicting the very idea of the judiciary. At the same time, it would be unreasonable "to abandon the educational and preventive function of justice, the possibilities of the preventive impact of justice on crime, the formation of the legal and moral consciousness of the population, the culture of legal relations."

The preventive activity of the considered law enforcement agencies (internal affairs agencies, prosecutor's offices), as well as the courts, is, in a certain sense, universal. It is worth noting that it can help prevent the vast majority of acts that make up an array of crime. Preventive activities are carried out in relation to almost all types of criminogenic factors that are subject to special criminological influence. Along with this, there are law enforcement agencies, the preventive activity of which, in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with their competence, has a narrower, local character.

Bodies of the federal security service carry out measures to prevent (prevent, prevent, suppress) espionage, terrorist activities, organized crime, corruption, illegal circulation of weapons and drugs, smuggling and some other crimes, inquiry and preliminary investigation of which are within their jurisdiction, as well as the activities of illegal armed formations, criminal groups, individuals and public associations pursuing the goal of forcibly changing the constitutional order of the Russian Federation.

On the tax police activities to prevent tax crimes are entrusted (Articles 198, 199 of the Criminal Code of the Russian Federation, etc.)

Customs authorities take measures to prevent smuggling, facts of deliberate evasion of customs payments; illegal export of goods, scientific and technical information and services used in the creation of weapons and military equipment, weapons of mass destruction; non-return to the territory of Russia of objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries, other criminally punishable violations of customs legislation.

Bodies of the Federal Border Service(and primarily their operational-search apparatuses) prevent crimes related to violations of the regime of the State Border, the border regime and the regime at checkpoints across the State Border of the Russian Federation.

A certain contribution to the cause of crime prevention is made by justice authorities.

As the market develops, the role of notaries in crime prevention. This is due to the fact that there will be many new subjects of civil legal relations, the free movement of goods, services, financial resources is increasing, civil circulation is being activated, and contractual practice is expanding. By certifying legal facts, various civil law transactions, formalizing inheritance and other property rights, performing other actions aimed at legally securing civil rights, notaries are increasingly contributing to the prevention of crimes and other offenses, especially in the economic sphere.

Contributes to crime prevention advocacy. Acting at the preliminary investigation and in court as defenders, representatives of victims, civil plaintiffs and defendants, lawyers participate in the study of the causes and conditions of crimes, which, from a criminal law standpoint, can often be considered as circumstances that significantly affect the degree of responsibility. It is appropriate to note that the participation of lawyers in the consideration of cases of administrative offenses and civil cases also has a certain preventive effect. The lawful resolution of disputes, conflict situations fraught with the threat of committing crimes is facilitated by consultations and explanations given by lawyers on a wide range of legal issues, their provision of various legal assistance in other forms.

Among the main tasks Federal Security Service The Russian Federation includes the implementation of comprehensive measures to prevent a threat to the vital interests of persons subject to state protection, the identification, prevention and suppression of crimes and other offenses at protected facilities.

Along with law enforcement activities carried out by the listed and other state bodies, the functions of law enforcement (and ϲᴏᴏᴛʙᴇᴛϲᴛʙ, and crime prevention) can also be performed by certain non-state structures. Comrades' courts will be a typical example of the latter. But their activities are practically curtailed, and they themselves, according to some current ideas, which can be classified as ultra-modern, are regarded as unnecessary vestiges of the past, as "quasi-judicial bodies". (Although with a more balanced approach, one could see a modification of world justice in them, the need for it is hardly in doubt)

Among the actually operating bodies of non-state law enforcement, one should first of all name the structures (persons) involved in private detective and security activities. Many of the services they provide (market research, collection of information for business negotiations, identification of insolvent or unreliable business partners, collection of information on criminal cases, protection of life and health of citizens, protection of property owners, ensuring order in places where mass events are held, etc.) contribute to solution of crime prevention problems. Unfortunately, private investigation and security actually turned out to be free from a number of costs that have not anti-criminogenic, but the opposite in nature (contributing to the commission of crimes)

Finally, about citizens (individuals) as subjects of special criminological crime prevention. In Soviet criminology, almost all citizens, regardless of their status and social roles performed, were recognized as subjects of preventive activities. Material published on http: // site
It is appropriate to note that certain grounds for such a solution to the issue were seen not only in the broadly interpreted concept of moral duty, but also in certain legal regulations. In particular, art. 65 of the Constitution of the USSR (1977) provided for the obligation of citizens to be irreconcilable to anti-social acts, to contribute in every possible way to the protection of public order. Of course, this constitutional norm was more like a declaration than a universally binding rule of conduct for citizens of the USSR, but nevertheless it existed and could be interpreted in the manner indicated above. There is no such provision in the Constitution of the Russian Federation (1993). In the light of modern legal realities, it is hardly justified to classify all citizens as subjects of crime prevention. As such, they can be considered solely as bearers of specific rights and obligations in connection with the performance of certain social roles, for example, parents, guardians, members of specialized public formations, witnesses in criminal cases.

Legal, organizational and tactical foundations for crime prevention

Law will be an effective regulator of the social development of all social relations, including those that develop in the field of crime prevention. First of all, it is extremely important to note that for this type of social practice, the positive regulation of the normal course of social life by law is of great importance. The norms of constitutional, civil, labor, family and other branches of law stimulate the socially useful behavior of people, consolidate such social relations that, in essence, oppose crime, eliminate (neutralize, block) the actions of its causes and conditions. In other words, the law contributes to the realization of the anti-criminogenic potential of the whole society, its institutions. The action of anti-criminogenic factors, being to some extent regulated by the rules of law, is carried out in relation to the tasks of preventing crime not spontaneously, but purposefully, that is, as an integral part of the scientifically based management of social processes. Public relations that arise in the field of crime prevention are also carried out through legal prohibitions, by establishing legal liability for illegal behavior. The regulatory function of law in this case is supplemented by a protective one and is also of great importance for ensuring the effectiveness of crime prevention measures. The educational function of law also has a preventive effect, which is expressed in the impact of legal means on the minds of people, contributes to the formation of their respect for the law, the habit of complying with its requirements. Finally, the service role of law in relation to the sphere of social life under consideration will be in the fact that it normatively fixes the optimal, ϲᴏᴏᴛʙᴇᴛϲᴛʙ that meets public needs and interests, the procedure for implementing crime prevention measures at a special criminological level: its tasks, types, system of subjects, their competence, basic forms and working methods, etc.

The legal basis for the prevention of crime has a complex structure, contains the norms of various branches of law.

It should not be forgotten that important provisions that determine the role and significance of preventive activities, its content and direction, mandatory compliance with the principles of justice, humanity, legality, are contained in a number of international legal acts recognized by Russia: the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, Code of Conduct for Law Enforcement Officials, Crime Prevention and Criminal Justice Guidelines, Declaration of Basic Principles of Justice for Victims of Crime and Abuse of Power.

A number of provisions of the Constitution of the Russian Federation are of fundamental importance for the legal support of crime prevention measures. Article 2 of the Constitution proclaims a person, his rights and freedoms as the highest value and establishes the duty of the state to respect and protect them. The fulfillment of this fundamental duty is carried out in a variety of ways, incl. by preventing state bodies of criminally punishable infringements on the rights and freedoms of citizens. The concretization in Chapter 2 of the Constitution of the Russian Federation of the rights and freedoms of a person and a citizen, the guarantees for their implementation provided for in it, the means of protection, permissible restrictions establish the status of the individual, from which all state and public bodies should proceed, carrying out any type of activity, including crime prevention. In particular, when carrying out preventive measures, it is unacceptable to diminish the dignity of a person (Article 21); no one has the right to enter a dwelling against the will of the persons living in it, except in cases established by law, or on the basis of a court decision (Article 25); no one can be deprived of his property except by a court decision (Article 35), etc. Recognition and protection of private, state, municipal and other forms of property, guarantees of the unity of the economic space, free movement of goods, services and financial resources, ϲʙᴏboda economic activities (Article 8 of the Constitution of the Russian Federation) determine the main areas of activity, the focus and the overall strategy of the efforts of society and the state to prevent economic crime in market conditions. It is worth saying that for the organization and implementation of victimological prevention (see § 6), Article 52 of the Constitution of the Russian Federation is of fundamental importance, establishing that the rights of victims of crimes and abuses of power are protected by law, and the state provides victims with access to justice and compensation for the damage caused.

The significance of criminal law for the legal regulation of crime prevention is determined primarily by the fact that its norms outline the range of acts prohibited under the threat of criminal liability. The norms of the criminal law regulating the system of punishments, the procedure and conditions for their appointment, release from punishment, establishes a certain legal regime for convicts, as well as those released from criminal liability and punishment. Do not forget that the important elements of the ϶ᴛᴏth regime, which create legal grounds for preventive work with persons of these categories, will be the legal restrictions established for them, special rules and obligations, monitoring and control over them by law enforcement agencies and the public. It is important to know that the criminal law institution of a criminal record is of great importance for the legal justification of measures for the individual prevention of recidivism. The preventive effect of criminal law is also achieved through their impact on the legal consciousness of citizens. In addition to the norms mentioned with the so-called double prevention, a number of articles of the criminal law can be distinguished, which provide the subjects of preventive work with specific legal means of influencing criminogenic factors, in particular, norms that stimulate behavior that prevents the commission of crimes (on necessary defense, on voluntary refusal from committing a crime, on the application of preventive medical measures to alcoholics and drug addicts, etc.)

The whole process of execution of punishments, which is regulated by corrective labor law, contributes to the prevention of crime. It is worth saying that for the legal regulation of the prevention of recidivism of crimes, the norms of corrective labor legislation are of particular importance, regulating the procedure for release from places of deprivation of labor, labor and household arrangements for those released, the goals, grounds and procedure for monitoring parolees released on parole, administrative supervision of persons released from places of deprivation of ϲʙᴏboda, and a number of others.

The significance of criminal procedure legislation for the legal regulation of crime prevention is determined primarily by the fact that it sets a ϲᴏᴏᴛʙᴇᴛϲᴛʙa task for all criminal proceedings. Along with this, the criminal procedural law establishes specific procedural measures of a preventive nature in the form of submissions by the body of inquiry, investigator, prosecutor, private rulings (decisions) of the court. It is important to know that the norms of the criminal procedural law are of great importance for the legal regulation of the prevention of crimes, which, together with the ϲᴏᴏᴛʙᴇᴛϲᴛʙ governing norms of substantive law, regulate the grounds and procedure for exemption from criminal liability and punishment due to changes in the situation, in connection with active repentance, in connection with reconciliation with the victim, with the application of coercive educational measures to minors, etc.

Do not forget that the norms of administrative law play an important role in the legal regulation of crime prevention. These are primarily ᴏᴛʜᴏϲᴙ norms regulating the grounds and procedure for the implementation of measures of administrative warning, suppression and punishment (recovery) A pronounced criminological function is performed by administrative and legal means of combating drunkenness, drug addiction, prostitution, violations of trade rules, encroachments on consumer rights, environmental offenses and others. The preventive effect of the application of administrative and legal sanctions will be in terms of both private and general prevention, as well as by influencing specific criminogenic situations, creating an environment that excludes the actual possibility of continuing illegal activities. Material published on http: // site
The norms of administrative law establish the procedure for the activities of the police, control and other state bodies, determine their competence, duties and rights in the field of preventing crime and other offenses. Administrative law is supplemented by normative legal acts of sectoral executive bodies that regulate in detail their crime prevention activities. Such, for example, were adopted in 1993 by the Ministry of Internal Affairs of the Russian Federation Instruction on the activities of the service of departments of internal affairs bodies for the prevention of crimes.

The norms of the considered branches of law bear the main burden in the legal regulation (legal regulation) of the crime prevention process. The nature of the complex, multifaceted preventive activity is such that it applies not only the norms of those branches of law that are directly aimed at combating crime (as well as administrative), but also a number of others. These are civil (for example, Article 30 of the Civil Code of the Russian Federation, which provides for the restriction of the legal capacity of citizens who abuse alcohol or drugs), family (for example, Articles 69, 73 of the Family Code of the Russian Federation, regulating the grounds, procedure and consequences of deprivation or restriction of parental rights) , as well as labor, financial, land and other branches (sub-sectors) of law.

Concluding the review of the legal foundations of crime prevention, it is extremely important to touch on the idea of preparing and adopting a special regulatory legal act regulating relations in this area. Proposals in this regard were made more than 20 years ago. Attempts have been made to implement this idea in various forms - by preparing draft laws on the prevention (prevention) of crimes, the fundamentals of legislation on this issue, etc. So far, these attempts have not been successful.
It is worth noting that the main difficulty lies in the multidimensional, interdisciplinary nature of the legal support for crime prevention (as can be seen from the above brief review) system within a single piece of legislation. At the same time, ϶ᴛᴏ is not. excludes the possibility that over time an optimal solution to this issue will be found, for example, using codification, incorporation or other means of systematizing legal material. It is interesting to note that at that time in Russia the Charter on the Prevention and Suppression of Crimes, issued in 1876, was in force.

The implementation of the legal norms that make up the legal basis for crime prevention is an important, but not the only means of regulating this type of social practice. Like any purposeful activity, crime prevention must be well organized. Consideration of organizational bases of preventive activity. Material published on http: // site
involves, first of all, a clear definition of its goals and objectives.

For example, the goals of reducing the level, intensity and social danger of crime are achieved by solving the following main tasks that determine the main directions of preventive activities. Material published on http: // site
First of all, in the course of crime prevention, a complex effect is provided on a wide range of subjective causes, conditions and other determinants of crime (everything that is covered by the concept of antisocial orientation or the position of the personality of people who can commit a crime, i.e. their antisocial views, interests and motives, bad habits, etc.) Secondly, the type of activity under consideration contributes to the prevention and elimination of conditions for the unfavorable moral formation of a person, which can lead to the commission of crimes. Thirdly, there is a preventive effect on criminogenic situations and circumstances that contribute to the achievement of a criminal result. Fourthly, planned and prepared crimes are prevented, initiated crimes are suppressed. Fifthly, through victimological prevention, protection from criminal encroachments of victims of crimes is ensured (see § 6)

The solution of these tasks (the activities of the subjects of crime prevention in these areas) can be, as evidenced by domestic and foreign experience, organized in different ways. With all variants of differences, two of them will be the most significant. This is, firstly, the creation of structures (services, divisions) that specialize only in preventive activities. Material published on http: // site
For example, in the recent past, an independent crime prevention service operated throughout the entire vertical of the system in the internal affairs bodies. In some foreign countries, organizational structures are being created that specialize exclusively in victimological prevention or even some of its types. Secondly, the tasks of crime prevention can be assigned to subjects who, to one extent or another, perform other functions. Today, preference is given to the second option for organizing preventive activities (with some exceptions, ᴏᴛʜᴏϲᴙ to the internal affairs bodies, where, as indicated, units or groups specialized in the prevention of certain types of crimes can be allocated within the existing services)

The optimal organization of preventive activities is unthinkable without its comprehensive, high-quality information support. The content, volume, forms and methods of obtaining information characterizing crime, its causal complex, the personality of the offender, are discussed in detail in other sections of the textbook. When considering the organizational foundations of crime prevention, it is fundamentally important to emphasize that its information support should be carried out on the basis of a very broad approach. If we mean law enforcement agencies, then it should be said that it is their preventive activities that require the constant collection and use of a wide range of information that relates not only to internal, but also to external information. Along with legal and proper criminological ϶ᴛᴏ information, economic, political, social, demographic, socio-psychological, technological, medical, pedagogical, etc.

An integral element of the organization of crime prevention will be its planning. The predominance of spontaneous variants in the formation and development of market relations has weakened the planned principles in the life of the whole society. ϶ᴛᴏ also affected such an area as crime prevention. For example, the previously widespread practice of developing comprehensive crime prevention plans on the scale of districts, cities, regions, republics within the Russian Federation, within individual sectors of the economy, large enterprises, has basically ceased. It is important to note that, however, with all this, the planning of preventive activities continues in various forms and at various levels, since without it, it loses its purposefulness, and hence its effectiveness. As already noted, special sections relating to measures to prevent (prevent) crimes are included in the federal programs of the Russian Federation to strengthen the fight against crime, which are currently compiled for 2 years. There is experience in the preparation and implementation of regional and sectoral programs to combat crime, where informational, organizational, methodological and other aspects of preventive activities are widely represented. Material published on http: // site
(In relation to modern conditions, the Academy of the Ministry of Internal Affairs of the Russian Federation in 1993 developed a model of a regional program to combat crime with a pronounced criminological focus.)

According to individual (sometimes standard) plans, complex operations are carried out to prevent crimes of various types.

Crime prevention measures are reflected in the current work plans (sometimes in special sections) of law enforcement agencies, their services, as well as in the individual plans of employees.

The effectiveness of preventive activities is directly dependent on the level of interaction between a wide range of its subjects (including those that are not covered by the coordinating function of the prosecutor's office). Practice has developed various forms of interaction between specialized and non-specialized, state and non-state subjects of crime prevention. This is the mutual exchange of criminological and other information, joint planning of preventive measures, holding meetings, business meetings to coordinate efforts to prevent crimes, mutual consultation on these issues, joint practical activities with assistance to each other, consistent (so-called relay race) work, etc.

Control, as an element of the organization of crime prevention, includes systematic monitoring and verification of the implementation of ϲᴏᴏᴛʙᴇᴛϲᴛʙ plans, programs, decisions. It is worth noting that it can be departmental or non-departmental and is carried out in specific organizational forms characteristic of various subjects of preventive activities. Material published on http: // site

Finally, an important element in the organization of preventive activities is its financial, logistical, personnel and other resource support. By the way, this side of the matter is of particular importance in the context of the transition to market relations, when it became possible to carry out financial, logistical support for the prevention of crimes at the expense of not only the state budget, but also non-state commercial structures, in particular, various kinds of foundations, associations, private enterprises. Honest business, conscientious entrepreneurs are interested in a strong law and order, and it is very important to use ϶ᴛᴏ in the interests of preventing crime and other offenses (of course, taking into account the state policy to combat crime)

With regard to staffing, we should first of all speak in favor of strengthening the criminological training of specialists in educational institutions for law enforcement, regulatory authorities and other subjects of preventive activities. Material published on http: // site
Employees of these bodies should have a higher criminological culture than they do now. It is appropriate to note that certain reserves for increasing the effectiveness of preventive activities are contained in the consistent specialization in it of structural units or at least individual employees, combined with specialized training, retraining and advanced training. The necessary organizational and financial conditions must be created to involve various experts from among specialists in the field of economics, political science, social work, psychology, pedagogy and other branches of knowledge in solving various and complex problems of crime prevention.

Along with the legal and organizational foundations, crime prevention is based on certain tactical principles and provisions. The core of any tactic is ϶ᴛᴏ methods, methods of action that ensure the correct direction, content and forms of activity, the most expedient and effective implementation of measures to achieve specific goals. Diverse methods of preventive work are considered in a special part of the textbook in relation to the tasks of preventing crimes of certain types. These techniques can be grouped under crime prevention methods. These primarily include the method of persuasion in the broadest sense of the ϶ᴛᴏth word. They are persuaded (and persuaded) by the threat of criminal punishment, speeches by law enforcement officers in the media on combating crimes, preventive conversations of police officers with persons released from places of deprivation of liberty, and much more that is carried out in the process of crime prevention.

The goals of crime prevention are also achieved by identifying and eliminating objective (external) causes and conditions that contribute to the commission of crimes. Of paramount importance here is the provision of real social assistance to persons subjected to preventive action in resolving issues of life arrangement.

Finally, in cases and in the manner prescribed by law, coercion is used as a method of preventing crime.

Fundamentals of victimological prevention

In recent years, in the criminological literature, the problem of studying the victims of crimes, more actively including victimological prevention in the process of crime prevention has been increasingly posed. This is due to a number of circumstances and, above all, the promotion of the protection of the individual, his life, health, rights and security in the hierarchy of law enforcement goals.

For a long time, law enforcement agencies were oriented one-sidedly to work around the crime and the criminal without due attention to the victim of the crime. As a result, there is still no complete account of the victims, and therefore, their personal characteristics are not studied, victimological prevention measures are taken from case to case, and in general, the figure of the victim is often considered nothing more than a source of information about the criminal and the crime, as a participant (party) in criminal - procedural relations.

Meanwhile, almost the entire world community, since the late 1940s, has been consistently implementing the idea of protecting victims of crime from the arbitrariness of criminals and authorities. In this direction, national legislation is being improved, seminars, symposiums are being held, various kinds of social services, assistance funds, houses of trust and rescue of victims are being created. Along with professional activities on the fact of a crime, work with victims and other victims of crimes is carried out no less professionally in order to prevent their re-victimization.

Of course, similar attempts were made in our country. Thus, the regulation and legal protection of the victim in the criminal process are known.

The Russian Association for the Support of Victims of Crime has been established. In a number of cases, specific measures of victimological prevention were successfully implemented.

At the same time, all ϶ᴛᴏ is clearly not enough. The task is to change the existing view of the current practice of combating crime, in particular its prevention, to make victimological prevention an important means of preventing crime.

Note that the term "victimology" and its derivatives "victimization", "victimization", "victimological prevention" come from the Latin victima (victim) and the Greek logos (teaching), which means the doctrine of the victim. With regard to the theory and practice of crime prevention, we are not talking about victims in general, but only about victims of crimes.

The experience of combating crime shows that in the mechanism of criminal behavior, the personal qualities of people are significant, who then become victims of crime.

The same experience confirms another truth: the crime could not have happened, and what had begun could have ended in vain, if the alleged victim had shown forethought and given a proper rebuff to the potential criminal.

The foregoing radically changes the view of the existing system of crime prevention measures, the role and place of victimology and the victimological direction of prevention in it. "It is quite possible that our failures in the field of crime prevention are due to the fact that for centuries all the attention was focused on the offense itself or on the perpetrator and did not pay attention to the victim, which she deserves." This remark of Abdel Fattah, made back in 1967, is very relevant for our country today.

As is known, the first victimological studies in our country began in the mid-1960s. At the same time, the first practical recommendations were made. At the same time, practice turned out to be immune to them.

Victimology studies crime and criminal behavior from the point of view of their dependence on the personal and role qualities of the victim, his relationship with the offender before and at the time of the crime. The direct subject of study will be persons or communities of people whose crime directly or indirectly caused moral, physical or material damage, as well as those situations that preceded or preceded. accompanied the moment of damage.

Secondly, the relationship connecting the offender with the victim in order to understand the extent to which these relationships are significant for creating the prerequisites for the commission of a crime, how they motivate the actions of the offender.

Thirdly, victimology studies situations that precede and accompany a crime in order to understand what the motives of victim behavior are, how criminally significant the behavior of the victim is in this situation.

The focus of victimology is always on the figure of the victim of a crime, which is considered here not in a formal legal (procedural) plan, but in the context of its true role in the mechanism of crime.

It is known that in one case a person may become a victim of a crime without any effort on his part; in the other - to be a victim of a crime, provoking it with their behavior. Between these extreme positions, a variety of situations are possible in the relationship between the offender and the victim at the time of the crime.

In the same way, the attitude of the victim to the damage caused by the crime may be different. In one case, the damage is ϶ᴛᴏ disaster, tragedy, in the other, it is expected and in a certain sense beneficial for the victim, as it contributes to the achievement of other, more significant goals.

Victimology explores a variety of factors, circumstances, situations, the action of which determines the criminal vulnerability of certain individuals, refers to the concept of victimhood.

Victimization in one case denotes a certain mass phenomenon, which is adequate to crime. In the other, the behavior of certain persons, their predisposition to become a victim of a crime under certain circumstances. Moreover, this also includes a statistical personal characteristic of the victim, which includes a complex of stable typical personality traits. This is also a dynamic manifestation of typical features in the negative behavior of the victim, which contributes to the crime. This is the negative behavior of the victim, in which the typical ϲʙᴏ personality did not manifest itself, but it provoked the commission of a crime precisely in these conditions of place and time. This, finally, is the vulnerability of a person who has a certain status or performs a certain social role.

Understanding victimization as a mass phenomenon and as a way of behavior and actions of certain people, causing an increased interest in persons prone to committing crimes, opens up opportunities for victimological prevention.

Victimological prevention is one of the areas of crime prevention, which is far from being fully implemented in our society. This is a specific activity of social institutions aimed at identifying, eliminating or neutralizing factors, circumstances, situations that form victim behavior and cause the commission of crimes, identifying risk groups and specific individuals with a high degree of victimization and influencing them in order to restore or activate their protective functions, as well as the development or improvement of existing special means of protecting citizens from crime and subsequent victimization.

Like traditional prevention of criminal behavior, victimological prevention has a complex structure; carried out by various subjects, at different levels, in various types and forms, in relation to different objects, at the early and immediate stages of the manifestation of victim behavior and personality traits.

The subjects of victimological prevention are those same state bodies, public and private organizations, officials and citizens who carry out traditional prevention with the only difference that highly specialized bodies, divisions, groups, public and private organizations can be created, organized, allocated, public and private organizations that provide work with victims on a professional basis crimes in terms of their protection from criminal encroachments. An example of such entities is the bodies of social protection of the population.

Of course, victimological prevention does not solve all problems. At the same time, in common with the traditional one and together with it, it significantly increases the level of crime prevention, makes preventive activity logically complete in general. To neglect the possibilities of victimological prevention, and even more so to ignore them, means to fight crime with half-measures.

The successful implementation of victimological prevention depends on many factors, primarily organizational and tactical.

An undoubted difficulty is caused by the problem of information support for victimological prevention. It is worth saying that in order to make informed decisions in the field of victimological prevention, comprehensive information is needed about the victims and other victims of crimes, about the social consequences of crime in general and certain types and groups of crimes, about the attitude of citizens to the social consequences of crime and specific crimes, about the degree of victimization of various strata. and groups of the population, the level of fear and depression of the population due to rampant crime.

It should be noted that criminal statistics contain some information of this kind. Only relatively recently, in the forms of state statistical reporting, a complete accounting of the number of all crimes that resulted in the death of victims, and the number of persons who died as a result of crimes, was introduced. Information about other categories of crime victims (victims of rape, theft, etc.) is not taken into account in criminal statistics by type of crime.

At the same time, the report of form 1 (on registered, solved and unsolved crimes) includes a section "information on persons who have suffered from criminal attacks" with their allocation according to socio-demographic characteristics (foreign citizens, stateless persons, forced migrants, refugees, minors, elderly, women, farmers) The report also provides for the reflection of data on the motives for which crimes were committed against the victims (for mercenary, hooligan motives, on the basis of jealousy, revenge, interethnic, religious relations, etc.)

To obtain a more complete picture characterizing the victimological situation, it is recommended to conduct applied research using the methods of specific sociological research, among which, in this case, the most appropriate would be the study of documents (criminal cases, so-called refusal materials, etc.) and a survey of citizens, as well as officials persons.

It should not be forgotten that the so-called moral statistics can become an important help in the information support of victimological prevention, containing a record of persons who applied to various authorities for help for compensation for damage from illegal actions, with requests for asylum for themselves and their children, protection from persecution and other information.

Real, at least in relation to large city and regional departments of internal affairs, will be the question of specialization of employees in the line of work with victims and other victims of crime.

The use of victimological opportunities in practice depends on how complete and timely the potential victims and specific situations fraught with the possibility of committing crimes will be. Identification of individuals with increased victimization differs depending on what kind of (individual or group) predisposition is in question. It seems quite simple to identify persons whose increased victimization is associated, for example, with their profession, type of activity (cashiers, collectors, financially responsible persons, law enforcement officers, entrepreneurs who do not use the services of security companies). it is mandatory to provide both measures of their general social protection, and individual measures of information, educational and technical support, including personal protection if necessary.

The situation is much more difficult when identifying individuals whose increased victimization is due to their behavior.

It should immediately be noted that the work to identify potential victims of crimes should not be carried out in isolation from the activities to identify persons prone to committing crimes. Quite often, individuals with increased individual victimization have an antisocial position and criminal ties. Therefore, when identifying persons prone to committing crimes, it is extremely important to assess them from the perspective of possible victimization.

In the same way, by studying the personality of a suspect, an accused, or simply prone to crime and identifying their connections, one can determine the circle of possible victims of them.

A broader approach to identifying potential victims involves analyzing and evaluating all sorts of specific situations. Analyzing the specific situation, it is possible to equally determine both the circle of possible potential inflictors of harm (criminals) and the circle of potential victims of them.

For the organization of victimological prevention, it is important not only to identify a potential victim, but to trace the connection between a possible harm-doer and a victim in various situations.

The situations themselves differ in scale, degree of development and time of implementation of negative aspects in them. Thus, macro- and micro-situations can be distinguished. An example of a macro-situation can be unorganized migration of the population in connection with interethnic conflicts. A typical example of a micro-situation would be a dysfunctional family.

Real (or close to real) and potential situations are distinguished by the time of implementation of negative moments. It is quite clear that preventive measures in a situation where the threat, for example, murder, comes from a person who is in places of deprivation of body or who is at home, in a family, will be different.

There are a number of typical situations for which it is possible to develop a kind of algorithm of preventive actions both in relation to a potential harm-doer and a possible victim. Do not forget that the variants of these situations can be presented in the following order:

a) a conflict situation between two or more persons is known, in which a possible harm tortfeasor and a possible victim (s) are unambiguously identified, with ϶ᴛᴏm a change of roles between them is excluded;

b) the same conflict situation is known, but in it there is a high probability of changing roles in the system "criminal - victim";

c) the potential tortfeasor is known and the situations in which he can act, the exclusively possible victim is not defined;

d) the potential victim and the situations in which the victim behaves in a certain way are known, the exclusively possible tortfeasor is not known;

e) situations are known that are obviously dangerous for a more or less wide range of people from the standpoint of the possibility of becoming a harm inflictor or a victim of a crime.

Measures of victimological prevention can be different and are summarized in two main groups. The first group includes measures aimed at eliminating situations that are fraught with the possibility of causing harm. This may include:

a) production and distribution of special memos - warnings on how to protect yourself from a criminal, not become a victim of a crime;

b) notification of citizens through the mass media about the facts of crimes committed in the given territory, typical actions of criminals and about how citizens should act in case of meeting with criminals or when they are in a criminal situation;

c) providing practical assistance to citizens in technical and physical protection against possible entry into the house (apartment) of unwanted guests;

d) checking and taking measures for proper lighting of streets, squares, entrances of houses, distribution of warning signs, approaching posts and police outfits to places convenient for committing crimes;

e) conducting targeted conversations with parents, employees of child care facilities, teachers, schoolchildren, students of other educational institutions about how to behave and what to do in case of meeting with a criminal or suspicious persons.

f) organizing car parking lots, marking car windows and valuables, holding conversations with owners of cars about their behavior and informing the police about cases of theft and theft of cars or attempts to commit such crimes;

g) holding conversations with the elderly and the disabled, as well as holding meetings, conferences, classes with cashiers, sellers, collectors, employees of medical and other institutions, the social status and professional activities of which are of increased interest to criminals.

The second group includes measures to ensure the personal safety of a possible victim of a crime. In essence, ϶ᴛᴏ measures of individual victimological prevention, which can be divided into two subgroups. The first includes measures to ensure the personal safety of a possible victim of a crime in cases where it was impossible for some reason to eliminate the dangerous situation for this person in any other way. These measures traditionally concern persons whose professional activities or social status predetermine their victimhood. The measures themselves are expressed in informing and training such persons, establishing bodyguards, providing personal protective equipment (weapons, body armor, etc.), determining places for temporary residence or stay, etc.

The second subgroup includes activities that involve influencing a potential victim in order to restore or activate internal protective capabilities in it. These can be explanatory conversations, training in self-defense techniques, notification of upcoming situations, orientation towards maintaining constant communication with law enforcement agencies, monitoring the behavior of a potential victim, etc.

The use of certain measures of victimological prevention depends on many factors, in particular, on the type, place, time and methods of committing a crime, the ability of the victim to resist the offender, whether the authorities and officials have sufficient forces and means to support the victims, etc. In each case, a set of measures is determined taking into account the real situation.

In conclusion, it is extremely important to note that in recent years Russia has accumulated some experience in victimological prevention, many recommendations of foreign police on preventive work with potential and real victims of crime have been adopted. A number of brochures have been published, a series of leaflets for the population, the use of which in practical work will help ensure more reliable protection of citizens from illegal encroachments.

Proshin Vladimir Mikhailovich,

PhD in Law, Associate Professor, Professor of the Faculty of Law, International Slavic Institute advokat.proshin.v. [email protected] co Vladimir M. Proshin

Candidate of Legal Sciences, Associate Professor, Professor of the Faculty of Law International Slavic Institute advokat.proshin.v. [email protected] co

Measures to prevent tax crimes

Annotation. The author explores the task of preventing the commission of tax crimes not as the main one in the system of forensic theory and practice, but as having an indirect character from the activities of the investigator in the search and application of effective methods, methods and means at all stages of his work on investigating a crime. Therefore, the preventive work of law enforcement agencies to prevent the commission of tax crimes is proposed to be built on the basis of an analysis of the totality of all evidence collected in a criminal case and, based on the results of this analysis, the initiation of the adoption of regulatory measures and in the current response mode to eliminate the facts and circumstances used by taxpayers in their activities in as elements of the mechanism for committing a tax crime.

Keywords: prevention of tax crimes, prevention of crimes, tasks of forensic science, investigation of tax crimes, criminal event, measures to prevent tax crimes.

Abstract. The author investigates the task of preventing the commission of tax crimes not as the main one in the system of criminalistics theory and practice, but as having an indirect character from the activity of the investigator in the search for and application of effective methods, methods and means at all stages of his work to investigate the crime. Therefor, the preventive work of law enforcement agencies in preventing the commission of tax crimes is proposed to built on the basis of an analysis of the totality of all evidence collected in the criminal case and, on the basis of the results of this analysis, initiating the adoption of regulatory measures and in the regime of the current response to eliminate the facts and circumstances used by them in the activities of taxpayers as elements of the mechanism of committing a tax crime.

Key words: prevention of tax crimes, preventing the commission of crimes, the tasks offorensic science, the investigation of a tax crime, a criminal event, measures to prevent the commission of tax crimes.

Some scientists believe that crime prevention is an independent function of forensic science. Other scientists do not give the prevention of crimes the status of an independent task of forensic science.

They consider this activity to be an indirect goal, which is achieved in the process of solving the main tasks of forensic activity to solve a crime.

In these works, investigative, operational-search, tactical and analytical methods are considered as the basis for identifying the causes of crimes, the necessary legal platform for developing measures to prevent and prevent them.

So, I.Ya. Friedman makes a proposal to create an independent "preventive" section in forensic science.

V.P. Kolmakov is a supporter of the development of a private forensic theory dedicated to crime prevention.

I.I. Ivanov, exploring the issues of forensic prevention in the context of this scientific position, writes about private theory as a system of scientific provisions and practical recommendations on the patterns of development and use of technical means, tactical and methodological techniques in criminal proceedings to prevent planned and prepared crimes.

A.I. Vozgrin argues that the preventive activity of the investigator is a necessary structural element of any private methodology for investigating crimes.

Without questioning the existence of crime prevention tasks in the system of forensic theory and practice, it should be noted that the solution of this problem in forensic science is not the main one.

From our point of view, the preventive work of the investigator is carried out at all stages of his work on investigating a crime, given that the function of preventing crimes during the work of the investigator in a particular case is not isolated, but is indirect in nature from the activities of the investigator to find and apply effective methods, ways and means of solving crimes.

Based on the results of the investigation of tax crimes, the establishment of the causes and conditions for their commission, as well as the circumstances that contributed to the commission of these crimes, implies the need to take measures to prevent the commission of crimes in the future, especially since the adoption of such measures is one of

tasks of criminal law along with the tasks of protection (part 1 of article 2 of the Criminal Code of the Russian Federation).

The preventive work of law enforcement agencies to prevent the commission of tax crimes is an analysis of the totality of all evidence collected in a criminal case and, based on the results of this analysis, the initiation of the adoption of regulatory measures and in the current response mode to eliminate the facts and circumstances in the activities of taxpayers that they use as elements of the mechanism for committing tax crime, to create a civil-political and socio-economic environment that forms the level of legal consciousness and psychophysical properties of the individual, excluding the need or possibility of committing motivational-volitional actions (inaction) that make up the objective side of the corpus delicti of the corresponding tax crime, as well as studying and neutralizing the process combination of factors of a criminal orientation into a set that forms forensic patterns of a causal gradual change in spatio-temporal states life activity of a person, causing his movement to a criminal event.

Based on the scientific and theoretical understanding of the prevention of tax crimes, the system of specific preventive measures in this matter, in our opinion, could be implemented in the following forms and directions.

1. As the analysis of more than two hundred materials of criminal cases on tax crimes showed, most of the elements of the mechanism for their commission are the same in form and content, having many coinciding characteristics, which indicates the typification of the standards of the mechanism for committing tax crimes.

This circumstance, subject to effective interaction between law enforcement and tax authorities in the current control over the fulfillment by taxpayers of their tax obligations, makes it possible to neutralize the formation of standard mechanisms for committing tax crimes in the activities of a large number of taxpayers, using the possibility of purposeful application of attention and efforts.

2. It is necessary to use the legal opportunities and powers granted to the internal affairs bodies and investigative bodies as often as possible and more effectively, which are associated with the opportunity to participate, together with the tax authorities, in the field trips they conduct. tax audits(Article 36 of the Tax Code of the Russian Federation). This participation will enrich law enforcement representatives with vast experience in legal analysis of the taxpayer's activities in the current civil law and tax legal relations, as well as, in case of

identifying forensic patterns of movement of the taxpayer (his representative) to a criminal event, will allow for the implementation of preventive response measures.

3. In the event of detection by the operational-search method or as a result of falling into the hands of representatives of law enforcement agencies in another way, information about the circumstances requiring the commission of actions attributed by tax legislation to the powers of the tax authorities, it is necessary to achieve within the time period established by law the decision of the tax authority on the qualification of this information and immediately proceed with further work with this information if they indicate the possibility of a tax crime committed or being prepared to be committed.

4. In order to form a stable understanding of the inevitability of responsibility for a tax crime, it is necessary through the media to bring the results of the investigation of tax crimes to the consciousness of every taxpayer.

5. It is necessary, through scientific publications, educational and explanatory work through the media, to more aggressively influence the formation of the taxpayer's legal consciousness about the importance and role of observing public and private interests in taxation matters, about the socio-economic impact of the effective functioning of the state tax system on the well-being of each of its citizens and on the position of the state in the world market and in the political world order.

6. The starting point in the commission of a tax crime is a violation of the legislation on taxes and fees. Therefore, given the staging of the movement towards the investigation of a tax crime, it is necessary to understand the essence of the violated norm of the legislation on taxes and fees and what is the composition of the tax offense committed in the opinion of the tax authority. Therefore, the analysis and study of judicial practice in tax disputes and the interpretation by the Supreme Court of the Russian Federation, the Constitutional Court of the Russian Federation of the norms of tax legislation on the legal nature of the facts underlying the taxpayer's obligation to pay taxes will be a very important basis for carrying out preventive work. This work is related to the proper response of law enforcement agencies at the stage of the start of work of the initiating impulses of the movement of the taxpayer (his representative) to a criminal event or at the initial stage of the formation of a mechanism for committing a tax crime.

7. Based on the generalization of the experience of investigating and disclosing tax crimes, initiating changes or additions to the legislation on taxes and fees, criminal and criminal procedural legislation related to the elimination of gaps or shortcomings discovered during the investigation,

hindering the effective fight against crime in tax legal relations.

Literature:

1. Fridman I.Ya. Questions of prevention of crimes in the forensic examination of documents. Kyiv: KNIISE, 1968. S. 18, 101-102

2. Kolmakov V.P. Some issues of forensic prevention of crimes // Soviet state and law. 1961. No. 12. S. 107

3. Ivanov I.I. Forensic prevention: a comprehensive study of the genesis, state, prospects: author. dis. ... Dr. jurid. Sciences. M., 2004. S. 206

4. Vozgrin I.A. Introduction to criminalistics: History, basics of theory, bibliography. S. 314.

5. Criminal Code of the Russian Federation. 06/13/1996 No. 63-FZ.

6. Tax Code of the Russian Federation. July 31, 1998 No. 146-FZ.

1. Fridman I.Ya. Questions of crime prevention for forensic examination of documents. Kiev. KNISE, 1968. P. 18, 101-102.

2. Kolmakov V.P. Some issues of criminalistics crime prevention // Soviet state and law. 1961. No. 12. P. 107.

3. Ivanov I.I. Forensic prevention: a comprehensive study of genesis, condition, prospects; the authors abstract of the dissertation of the doctor of juridical science. M. 2004. P. 206.

&isser.&.rational research.

PREVENTION (WARNING) OF TAX VIOLATIONS

zhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzhzh.

A feature of the modern development of Russian society is the intensive transformation of the economic structure of Russia. It is due to the widespread introduction of market relations into life, political and socio-economic transformations, and Russia's integration into the world economic community. The practical implementation of state policy in all spheres of public life requires significant financial resources, the most important source of which are taxes and fees. The importance of taxes in the life of the Russian state is confirmed by the fact that they form 80% of the federal budget1.

The process of transition to the market gave rise to a whole range of new problems for the Russian economy associated with a fundamental change in the nature of the relationship between taxpayers and the state. New concepts appeared: “tax collection”, “tax offences”, “administrative offenses in the field of finance, taxes and fees”, “ tax liability”and many others that did not exist in the conditions of a planned centralized economy and which have not yet received sufficient theoretical justification. Since the introduction of the new tax system, the problem of mass tax evasion by taxpayers has also emerged. According to various estimates of experts, violations of tax obligations are detected in every fourth of the taxpayers being checked, and from 30 to 50% of taxes due2 do not go to the budget.

Tax offenses related to non-payment of taxes by citizens and organizations undermine the financial stability of the state, limit the possibilities of financing national programs, and violate the principle of social justice. Tax evaders, transferring the additional tax burden to those who regularly fulfill their tax obligations, provoke social tension and political instability in society. As a result, significant material damage is inflicted on the state, its economic power is undermined, economic structures are merged with criminal elements.

The growth of tax offenses undermines the economic security of the country, hinders economic and social development, the formation of market relations, and negatively affects the public consciousness of the population.

The development of the tax system requires the improvement of control over the payment of taxes and the creation of a full-fledged tax prevention system.

offenses by identifying and eliminating the causes and conditions that contribute to their commission.

However, the problem of preventing tax offenses by law enforcement agencies, including departments of internal affairs bodies, is given insufficient attention both in theory and in practice.

To understand the task and scope of work on the prevention of tax offenses, it is necessary to cite the statistics of the Federal Tax Service of Russia. Currently, the Federal Tax Service of Russia has about 120 million individual taxpayers and about 12 million taxpayer legal entities3. The divisions of the Federal Tax Service of Russia have about 180,000 employees4. The existing staffing of tax authorities is not enough to detect and prevent tax violations.

In our opinion, in the matter of preventing tax offenses, the state could rely more actively on the internal affairs bodies of the Ministry of Internal Affairs of Russia, which are the most numerous and most widespread executive bodies among the population.

It must be recognized that the current regulatory legal acts regulating the activities of internal affairs bodies set the task of preventing tax offenses only for certain large units of the criminal police of the Ministry of Internal Affairs of Russia. In general, for most police units, such a task is not set. In addition, it should be noted that special units of the criminal police for tax crimes have been formed only in large MIAs, ATCs in the constituent entities of the Russian Federation.

In our opinion, such an approach to the organization of preventive (prophylactic) activities of internal affairs bodies in this area is insufficient. It seems appropriate to adopt a regulatory legal act of the Ministry of Internal Affairs of Russia, which establishes the basis for organizing a system for preventing offenses by internal affairs bodies, which would include a set of measures to prevent tax offenses, the goals and objectives of the internal affairs bodies in this area, their functions, rights and obligations.

An important role in the prevention of tax offenses could be played by units of the public security police (MPS). An analysis of the practice of their activities shows that many units of the MOB (combating offenses in the consumer market and the enforcement of administrative legislation; inquiries; district police officers; the State Inspectorate for Road Safety; duty units; patrol services) indirectly participate in

&isser.&.rational research.

are present in this work at the present time, but they do not have obligations related to the prevention of tax offenses.

According to the Ministry of Internal Affairs of Russia, in 2005, out of 63.2 million recorded administrative offenses, most - 59.9 million offenses - were detected by the departments of the Ministry of Defense (including those under Articles 14.1-14.25, 15.12, 18.10 of the Code of Administrative Offenses of the Russian Federation, etc.).

In 2005, district police officers recorded 7.2 million administrative offenses. Of these, 216.7 thousand administrative offenses were established related to engaging in entrepreneurial activities without state registration (Article 14.1 of the Code of Administrative Offenses of the Russian Federation), and 21.7 thousand - with the implementation of trade without the use of cash registers (Article 14.5 of the Code of Administrative Offenses of the Russian Federation) 5.

Only in Moscow, 122 markets (40 agricultural, 24 clothing, 49 building materials) officially carry out trading activities, almost all of them reveal cases of trade without the use of cash registers, as a result of which the state loses taxes by billions of rubles.

It should also be noted such a problem as tax evasion of citizens when they rent out their living quarters. Such violations are observed in most of the settlements of Russia, and especially in large cities where there is an opportunity for employment. This problem could well be resolved with the help of district police officers, who have the duty to identify persons in the administrative district who violate established by law regulations. Tax inspectorates will not be able to resolve such issues, primarily because of their small number.

In our opinion, in order to give the MOB the appropriate status of a body for the prevention of tax offenses, it is necessary to make appropriate changes to the current legislation: the Code of Administrative Offenses of the Russian Federation, the Tax Code of the Russian Federation, the Law of the Russian Federation “On the Police”, etc. The goals and objectives of the MOB for the prevention of tax offenses should be outlined. The body for the prevention of tax offenses can be formed on the basis of subdivisions for combating offenses in the consumer market and enforcement of the administrative legislation of the MOB.

We note that in order to prevent tax offenses, it is advisable, in our opinion, to include in the current tax legislation a provision establishing the duty of the taxpayer to submit annually a declaration of expenses incurred by him in connection with a large purchase (for example, exceeding 125 thousand rubles) for the past calendar year. year and the duty of the tax authorities to request such a declaration from the taxpayer. A similar practice exists in foreign countries, such as Germany.

One of the reasons for tax violations, in our opinion, is the clearly expressed legal nihilism of the Russian taxpayer.

At one time, A.I. Herzen noted that “legal insecurity, which from time immemorial weighed on the people, was for him a kind of school. The flagrant injustice of one half... of the laws taught him to hate the other; he obeys them as a force. Complete inequality before the court killed in him any respect for the rule of law. A Russian, no matter what rank he may be, circumvents or breaks the law wherever it can be done with impunity; and the government does exactly the same.

Many researchers rightly point out that at present “a specific type of entrepreneur has formed who has begun to live according to the laws of a criminal environment”7, using “underdeveloped or inaccurate rules of law to carry out entrepreneurial activities and make super profits, while at the same time causing enormous economic damage to society, undermining the foundations of the country's economic security. Unfortunately, despite the various legal measures taken by the legislator recently, the situation remains virtually unchanged.

To change this provision in the field of taxation, to prevent tax offenses, it is necessary that taxpayers be convinced that the tax burden lies not only on them, but also the state, represented by relevant officials, is responsible for the systematic and economically feasible organization of tax collection, as well as for the subsequent fair their use. The leaders of the country need to improve the legal culture not only of the taxpayer, they should raise the level of development of the legal consciousness of the entire population, including tax officials.

D.V. BUTYLIN

1 So, in accordance with Art. 1 of the Federal Law "On the federal budget for 2007" 80.0% of the federal budget was formed at the expense of taxes.

2 See: Larichev V.D., Reshetnyak N.S. Tax crimes and offenses. Who and how detects and warns them. M., 1998. S. 5-6; Kucherov I.I. Taxes and crime. Historical and legal analysis. M., 2000. S. 22-23.

Buletova N.E., Yaroshchuk E.A. - 2014

Correlation of the science "Tax delictology" with the science of criminal and administrative law

KOBZAR-FROLOV M.N. - 2010

Problems of social prevention in Russia

NECHEVIN DMITRY KONSTANTINOVICH - 2011