Author

NAZYROVA N.A.

Title of article

THE ISSUES CONCERNING THE INVESTIGATION OF THE CRIMES PROVIDEDBY ARTICLE 173.1 OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION

Section

Section 8. Improving lawenforcement practice

Issue, year

3 (49) 2019

Abstract

The author of the article analyzes the problem of the current practice of bringing the criminal cases initiated on the facts of committing crimes under article 173.1 of the Criminal Code of the Russian Federation to the court only in case the accused pleaded guilty. A person who has not
pleaded guilty avoids criminal liability. The other “one-day firms”, which are connected by financial transactions with the organization formed through the figurehead and most likely to come to the
attention of law enforcement agencies, are not identified, their activities are not suppressed. The author proposes the algorithm of investigative actions which allows to establish the circumstances to be
proved, for making a reasoned legal decision in a criminal case initiated on the fact of illegal formation (creation, reorganization) of a legal entity, as well as establishing the other similar facts of criminal
activity (both as the element of this type of crime and other economic crimes, the commission of which requires the illegal formation of legal entities). Besides, the areas of interaction of the investigator
with the employees of the inquiry bodies, as well as interagency cooperation areas, in particular, the interaction with the employees of the tax authorities, are identified.

Keywords

figurehead; register; state registration; algorithm; investigative action; legal entity; interaction; tax authority.

References

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