employee
Russian Federation
Abstract. The article illustrates the criminological and criminalistic aspects of the operational and investigative characteristics of crimes under article 172 of the Criminal Code of the Russian Federation, using the example of criminal mechanisms of shadow collection. The emphasis is placed on the causes and conditions that contribute to the formation and increasingly active implementation of relatively new mechanisms for “cashing out funds”. The special role of criminal aspects of the functioning of the construction sphere of activity and the sphere of production/turnover of building materials and equipment in the formation and development of “shadow collection” mechanisms is argued. Attention is paid to the analysis of the relationship and mutual conditionality of criminal processes occurring in the areas of activity under consideration. The mechanism of shadow collection is illustrated graphically in the form of a diagram, followed by its step-by-step detailing, where the essence of each successive stage of the general mechanism of criminal relations is described in sufficient detail. The specifics of concealment from the collection of cash that comes from the population to organizations that sell construction materials and equipment are disclosed. The mechanism of transfer of these funds to “cashiers” and further to “cash customers” with subsequent compensation of the money supply through the transfer of non-cash funds is described.
illegal banking, shadow collection, cash withdrawal, cash, mechanisms of criminal activity, one-day firms, formally legitimate organizations, construction sector, turnover of construction materials and equipment, shadow economy, EBiPK divisions
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