Criminal protection of Russia's fiscal interests in the foreign economic sphere

Abstract

Subject of study: in the context of economic sanctions against Russia, the issue of international trade with foreign partners is more relevant than ever. Improving the quality of customs administration and the transition from "electronic" to "intellectual" customs, gives positive results, which are the subject of study by economists and lawyers in the field of customs. Behind the brackets are questions of the effectiveness of the criminal law protection of the fiscal interests of the state in the foreign economic sphere. An analysis of the statistical data of courts, customs and other law enforcement agencies made it possible to develop probable hypotheses for the future development of crime in this area, which is the subject of this study. The purpose of the study: to formulate evidence-based proposals for improving the mechanisms of criminal law protection of the fiscal interests of the state in the field of foreign economic activity. List of methods and objects of research. Statistical observation, a method of grouping and summarizing data with subsequent interpretation of the results, which made it possible to make a forecast for the effective protection of the state's fiscal interests in the foreign economic sphere. Conclusions on the results of the study. The mechanisms of criminal law protection of the state's fiscal interests in the customs area should be of an exceptional nature, and the guidelines should be built in favor of the transparency of customs procedures and the profitability of doing honest business. Currently, there is a decrease in the number of convicts under Art. 194 of the Criminal Code of the Russian Federation with a significant increase in voluntary forms of payment of arrears on customs payments. Two main reasons have been identified: organizational improving the quality of customs administration; legal judicial practice is built on the principle of presumption of good faith of the declarant.