USE OF BLOCKCHAIN TECHNOLOGY AND DIGITAL TOKENS IN COMMITTING CRIMES RELATED TO FISCAL EVASION

Authors

  • Konstantin Dmitriyevich NAGAITSEV Academy of Law and Management of the Federal Penal Service of Russia

Keywords:

blockchain, cryptocurrencies, financial crime, criminal law, criminal punishment, tax crimes, financial crimes

Abstract

Tax crimes cause significant damage to the economy of the country. In the past few years, the number of detected crimes in the field of tax payments has been constantly decreasing. We cannot objectively judge the reasons for such dynamics, but we know for sure that tax
crimes have high latency, and using modern technologies makes their detection much more difficult. Systems that work on blockchain technologies are the most dangerous for the tax sphere. The use of digital tokens allows not only to spend arbitrarily large sums through such systems, but also to do it almost unnoticed for any bodies that control the financial sphere. In terms of this article, the author will analyze several illegal acts in the sphere of digital currency turnover, which can be attributed to tax crimes. 

Author Biography

Konstantin Dmitriyevich NAGAITSEV, Academy of Law and Management of the Federal Penal Service of Russia

Tax crimes cause significant damage to the economy of the country. In the past few years,
the number of detected crimes in the field of tax payments has been constantly decreasing.
We cannot objectively judge the reasons for such dynamics, but we know for sure that tax
crimes have high latency, and using modern technologies makes their detection much more
difficult. Systems that work on blockchain technologies are the most dangerous for the tax sphere. The use of digital tokens allows not only to spend arbitrarily large sums through such systems, but also to do it almost unnoticed for any bodies that control the financial 
sphere. In terms of this article, the author will analyze several illegal acts in the sphere of digital currency turnover, which can be attributed to tax crimes.

References

Главный информационно-аналитический центр МВД РФ [Электронный ресурс]. URL: https://мвд.рф/reports /item/9338947/.

Полищук Н.И. Функциональная ценность принципа правовой определенности в нормотворческой политике государства // Правовое государство: теория и практика. № 4 (50). 2017. С. 115-121.

Потапов С.А. Проблемы выявления и раскрытия экономических и налоговых преступлений // Вестник ТГУ. № 4. 2015. С. 144.

URL: ttps://tvzvezda.ru/news/vstrane_i_mire/content/201801112119-sgu.htm.

URL: https://www.vedomosti.ru/finance/articles/2018/05/07/768780-sud-priznal-kriptovalyutu.

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Published

2022-08-23

How to Cite

[1]
НАГАЙЦЕВ, К.Д. 2022. USE OF BLOCKCHAIN TECHNOLOGY AND DIGITAL TOKENS IN COMMITTING CRIMES RELATED TO FISCAL EVASION. The rule-of-law state: theory and practice. 14, 3(53) (Aug. 2022), 155–158.

Issue

Vol. 14 No. 3(53) (2018)

Section

FINANCIAL AND BUDGETARY LAW. BANKING AND MONETARY LAW. TAX LAW

License

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