PROBLEMS OF INVESTIGATION OF CRIMES ASSOCIATED WITH DEFERENCE FROM PAYMENT OF CUSTOMS PAYMENTS BY ORGANIZATIONS AND INDIVIDUALS

The material basis for the functioning of all sectors of the state mostly depends on the national security of the country. Criminal law science and practice recognizes as a custom crime a specific group of unlawful actions aimed at the implementation of foreign economic activity. Crimes related to violation of customs regulations may be committed in various ways not written in criminal law. In this regard, problems arise in the investigation of such crimes. This article analyzes the investigation of crimes related to tax evasion by organizations and individuals in the Russian Federation. Based on the analysis of law enforcement practice, the author comes to the conclusion that there are a number of problems that make the analyzed law enforcement activity of the customs authorities less effective. The importance of preventive and precautionary measures in this area is emphasized.

criminal liability, investigation, evasion of customs payments, customs authorities, law enforcement