POSITIVE INTERNATIONAL EXPERIENCE IN INVESTIGATING CRIMINAL OFFENSES RELATED TO ILLEGAL TRAFFICKING OF SUPPLIED GOODS

Abstract

The article analyzes the positive international experience in the investigation of criminal offenses related to the illegal circulation of excisable goods. It was determined that the illegal circulation of excisable goods is a complex phenomenon, which can be prevented only by combining the efforts of all social institutions, by borrowing international experience in the field of preventing criminal offenses in the field of illegal traffic in excisable goods; to identify and investigate criminal offenses of this category; in the field of international cooperation with competent authorities on this issue and ensuring the implementation of general social measures, the purpose of which is to implement economic, legal and social programs to protect the population from such a negative phenomenon. It is noted that among the excisable goods, in the international community, the greatest attention is paid to alcohol and tobacco products. This situation is explained by the significant share of excise tax receipts from these two groups of goods in the total amount of tax payments and the need for more careful control over the production and circulation of these particular goods, since their illegal production is easier to organize than the production of other excisable goods. Attention is focused on the fact that most of the developed countries of the world are trying to counteract the illicit trafficking of tobacco and alcohol products not only with the help of their own law enforcement agencies, but also with the help of international, state and private organizations to combat the illicit trafficking of these products. The activities of such international organizations in the field of combating illegal traffic of excisable goods as: OECD Task Force on Combating Illegal Trade (OECD TF-CIT), WCO – World Customs Organization, OLAF – European Bureau for Combating Fraud, COSI – Standing Committee on operational cooperation in the field of internal security, which coordinates the activities of Europol, Eurojust and Frontex and contributes to their effective cooperation in the areas of customs, law enforcement and cross-border cooperation, FATF – International Group on Combating Money Laundering. The structure and activities of the law enforcement agencies of the United States of America and Poland in the field of combating the illegal circulation of alcohol and tobacco products are analyzed. Attention is focused on the fact that in America, in contrast to Ukraine, the legislative definition of illegal circulation of alcohol and tobacco products has been significantly expanded, which leads to stricter restrictions on this issue. It was noted that a large number of highly specialized law enforcement units have been created in the United States to combat specific types of organized crime, which eliminates not only the conflict of powers, competencies and interests between law enforcement agencies, but also allows us to have specialized and highly qualified specialists who specialize in identifying and disclosing specific types of criminal offenses. In turn, analyzing the Polish experience in the fight against criminal offenses in the field of illegal circulation of excisable goods, attention is focused on the existence of such a body as the Bureau of Tax Control in the structure of the Ministry of Finance. The Bureau of Tax Control pays great attention to the exchange of information both within the state and with foreign colleagues.