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Introduction. Countering the legalization of criminal proceeds has long been the subject of numerous studies, the results of which have led to the development of theoretica approaches to a number of fundamental issues of a criminal law and criminological nature. However, the practical results of law enforcement agencies indicate that there is no uniform approach to identifying and proving such crimes in cases where income is obtained as a result of economic crime. In such situations, there is confusion between the subject of proof of primary and secondary criminal activity, which ultimately leads to acquittals. The research is aimed at developing specific proposals regarding legal techniques for describing the method of legalizing money or other property acquired by a person as a result of tax evasion. Methods. Within the research the investigation of statistical indicators characterising the qualitative and quantitative results of the work of economic security and anti-corruption units of the Ministry of the Interior of Russia in combating criminal income laundering was carried out. For objectivity of the research findings, the sampling of judicial practice on the issues of joint qualification of tax crimes and money laundering was made. The dialectical method of cognition and such special methods of cognition as formal-legal, system-structural, comparative-legal formed the methodological basis of the research. Results. According to the research findings, the most typical methods of legalisation were identified, as well as the criteria to distinguish them from tax evasion methods. Specifics of the existing tax evasion scheme determine further techniques of money laundering. This tendency seems to be a promising basis for improving the forms and methods of law enforcement activities in this area.
tax crime, legalisation (laundering) of money or other property, tax evasion, law enforcement activity
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