Capital amnesty and law enforcement intelligence operations: implementation of a complete prohibition

Dmitriy Kol&#039;cov

doi:doi:10.35750/2071-8284-2020-4-152-163

VAK Russia 12.00.12 UDC 34 CSCSTI 10.85 Russian Library and Bibliographic Classification 6752 Russian Trade and Bibliographic Classification 700

Capital amnesty and law enforcement intelligence operations: implementation of a complete prohibition

Published в Vestnik of the St. Petersburg University of the Ministry of Internal Affairs of Russia · Volume 2020, Issue 4, 2020 · Pages 152–163 · Rubrics: Forensic science; forensic activities; operational search activity

DOI 10.35750/2071-8284-2020-4-152-163

Received: 10.09.2020 Accepted: 10.09.2020 Published: 11.12.2020 Language of publication: RUS

Authors

Dmitriy Kol'cov ¹ iD

1 Saint-Petersburg University of the MIA of Russia (Kafedra operativno-razysknoy deyatel'nosti v organah vnutrennih del, Docent)
from 01.01.2012 to 01.01.2019 Russian Federation

ABSTRACT

The article deals with issues relating to the implementation, in theory and practice, of the “complete prohibition” as the mean of legal regulation used within operational-search activity. The legislator introduced this mechanism in the framework of the Russian President’s initiatives on capital amnesty and relevant solutions aimed to ensure legal protection of private property interests of those who take part in voluntary disclosure of assets, of their confidential information, and to guarantee their exemption from criminal, administrative and tax liabilities. The issues covered by the article are analyzed basing on theoretical surveys on operational-search activity, as well as on their current regulatory framework and related corresponding criminal sciences. The article specifies and classifies provisions of the complete prohibition of operational-search activity in respect of the considered categories of individuals. In conclusion, the practical challenges of this legal regulation mechanism are examined and the ways to tackle them are suggested.

KEYWORDS

operational-search activity operational-search measures complete prohibition capital amnesty tax crime special tax declaration reversal of the tax base human rights operational-search immunity

Information References

Authors:

1. Saint-Petersburg University of the MIA of Russia (Kafedra operativno-razysknoy deyatel'nosti v organah vnutrennih del, Docent)
from 01.01.2012 to 01.01.2019
Russian Federation

Type:

Article

Pages:

from 152 to 163

Status:

Published

Subject area:

VAK Russia 12.00.12
UDC 34
CSCSTI 10.85
Russian Library and Bibliographic Classification 6752
Russian Trade and Bibliographic Classification 700

Language:

Russian

Keywords:

operational-search activity, operational-search measures, complete prohibition, capital amnesty, tax crime, special tax declaration, reversal of the tax base, human rights, operational-search immunity

References

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Capital amnesty and law enforcement intelligence operations: implementation of a complete prohibition

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