DETERMINANTS OF TAX EVASION IN THE FIELD OF INTELLECTUAL PROPERTY

Abstract

This article defines the criminological significance of the reasons and conditions that determine any criminal offenses. It is indicated that the presence of the reasons and conditions for the commission of such a criminal offense inevitably leads to its commission, and if they are not eliminated further, one more offense will be committed. The derivation of the conditions and reasons that determine the type of criminal offenses under consideration directly from the general factors of crime due to a number of objective grounds is somewhat complicated. To do this, examining the factors of criminal violations of intellectual property rights and tax evasion in this area, it is necessary to take into account certain theoretical aspects. They consist in the fact that for the most part it is impossible to clearly distinguish between the phenomena that determine the considered criminal offenses, and the phenomena that contribute to their appearance or spread. It is indicated that to distinguish between the conditions and reasons for the criminal use of intellectual property and its individual types, which may differ significantly from each other in the content of the subject (for example, the rare distribution of computer programs and databases on the Internet, their industrial distribution to information carriers or the sale of computer disks with computer programs and databases recorded on them, etc.) and the procedure for taxation of such operations. It was investigated that an important role is played by social conditions and reasons that determine criminal offenses of tax evasion in the field of intellectual property. This is, first of all, a change in the social structure of society, which leads to the fact that in a number of areas, especially those related to the use of computer programs, databases and audiovisual products, there are incentives to consume products manufactured in violation of intellectual property rights, and interest in its production and distribution is determined by the receipt of high income, which becomes possible due to non-observance of intellectual property rights and untimely application of measures of civil, administrative and criminal liability. The instability of the course of social reforms, the massive impoverishment of the population and the uncontrolled rise in prices for all products cause a desire to spend less money on their own needs, the inability not only of individual citizens, but also of entrepreneurs to spend funds on licensed software, legal film and audio production, etc. It is noted that, despite a significant number of scientifically justified classifications of crime factors and its individual types, modern experimental practice convincingly testifies in favor of combining groups of similar causes and conditions of crime into determinant complexes based on the criterion of a separate social sphere. life, which includes the following groups of factors: economic, political, legal, organizational, psychological and technical.At the same time, the relevance of determining the conditions and reasons that determine criminal offenses of tax evasion in the field of intellectual property is beyond doubt, since the implementation of this task will contribute to the development of effective measures to combat crime in this area. The urgency of this problem is also evidenced by the high activity in attempts to identify all the reasons and conditions for tax evasion in the field of intellectual property both on the part of state authorities and among scientists.