Fraud in the legislation of the Republic of Belarus. Criminal legal characteristics of the crime and the role of the lawyer in this process

The generally accepted formulation of the concept of “fraud” implies the intentional, illegal, gratuitous and unlawful taking of someone else’s property or the right to this property. The driving force is a selfish goal, which is achieved through deception or abuse of trust. A pronounced feature of fraud is considered to be the fact that the attacker takes possession of the victim’s property, using for these purposes the delusion of the person who transfers or does not prevent the seizure.

The corpus delicti or what Article 209 of the Criminal Code of the Republic of Belarus implies

The order protected by the state and established in society, secured by the inviolability of property, is the object of fraud. The subject of fraud can be not only property, but also, in fact, the right to it. The main points include:

• money;
• documents that act as a monetary equivalent. For example, securities. They are the ones who give the right to receive material assets;
• things, both movable and immovable;
• registered securities;
• rights to the result of intellectual activity;
• property rights.

Fraud as a method of misrepresentation consists of the conscious and deliberate transmission of information and data that does not correspond to reality. This criterion may include silence about the presence of certain information or actions that could falsify circumstances. Such illegal violations imply criminal liability for fraud.

Abusing trust, fraudsters mislead the victim regarding their further intentions when transferring rights to property to them. Such actions are not associated with deception or distortion of factual circumstances. Established trust can be a precursor to various personal relationships between two parties: the victim and the perpetrator, for all possible reasons. This includes official position or related (family) ties.

The completion of fraud occurs from the moment, as a result of deception or abuse of trust, property comes into the illegal possession of the perpetrator or other persons who were able to obtain a real opportunity to use and dispose of it at their own discretion.

Fraud (Article 209 of the Criminal Code of the Republic of Belarus)

Fraud is a socially dangerous act, which is expressed in the taking of property or the acquisition of rights to property through deception or abuse of trust.

Fraudulent theft differs from other forms of theft in that the method of violating property rights is through deception or breach of trust. In case of fraud, the victim or another person to whom the property is entrusted or under whose protection it is located, themselves voluntarily transfer the property or the right to property to the perpetrator under the influence of deception or abuse of trust.

Based on the principle of good faith, citizens and representatives of legal entities enter into a huge number of civil transactions every day. Many other legally significant actions are taken. In conditions of normal civil circulation, there is no deception, and their participants are guided only by their own motives, based on personal or corporate interests.

However, sometimes the other party, in order to enter into some kind of conditional transaction, decides to act in bad faith. She provides her counterparty with false information about the subject of the transaction and its other conditions. For example, it promises an incredibly low price, high quality and fast delivery. All this, however, even if untrue, does not in itself constitute fraud. For there to be a crime under Article 209 of the Criminal Code of the Republic of Belarus, it is necessary that at the time of transfer of property (money) the offender wanted to take possession of it and did not have the intention of fulfilling a counter-obligation (to transfer goods, for example, or to perform work).

It is necessary to understand that the question of intention refers to a person’s internal perception of the actions he performs. No one except the guilty person will answer the question of what happened to him at the volitional (psychological) level. Meanwhile, traces always remain in the external environment indicating whether the person had the intention to fulfill the obligation assumed or simply, under certain pretexts, wanted to unlawfully take possession of the property.

Such external circumstances include the extremely unfavorable financial situation of the person accepting the obligation at the time of concluding the contract, the economic unreasonability and unreality of the obligations assumed, the presentation of false documents at the conclusion of the contract, the payment of income to the first investor from the money contributed by subsequent investors (the so-called “financial pyramid” ) and other facts.

Fraud lawyer

Obviously, these “external” facts are of an evaluative nature, and therefore are subject to scrupulous and objective study. The defense attorney plays a role in this process.

I will advise you on this criminal law and explain your rights and obligations. In the event of concluding an agreement for the provision of legal assistance, a legal position will be developed based on the actual circumstances of the case and your attitude towards the suspicion (charge) brought against you. Based on the position developed, criminal defense will be carried out.

Attorney's fees in criminal cases of fraud

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(in Minsk) you can call the phone number: +37529-3614333.

Classification and signs of fraud

In order to give an accurate criminal legal assessment of fraud, it is worth understanding what the subjects and objects of the offense are under Article 209 of the Criminal Code of the Republic of Belarus.

The subject of fraud in our country is a sane person who has reached the age of 16. If a crime is committed using an official position, then in this case only the official can become the subject and nothing else. The subject of fraud is not only property, but also any rights to it. This is a very important point, because... The seizure of the right to property by the perpetrator also implies ownership of the property itself.

The subjective side of the matter presupposes the presence of direct intent. This means that the perpetrator gives an account of his actions and understands that he is misleading the victim. Another important point is the deliberate use of the victim’s trust to obtain someone else’s property and the desire to appropriate it for oneself. The main feature of the subject, as in the case of any theft, is a selfish and mercantile goal.

Deception as the main sign of fraud

Deception is the main way to take possession of someone else's property. If a crime is committed, the victim himself transfers the property or rights to it to the attacker, quite sincerely believing that the latter has the legal right to do so. The main factor in this case is deception. This method can be expressed in the fact that the perpetrator gives false information to the victim or deliberately hides true information and facts. Do not forget that the presentation of this information was a prerequisite. Deception can be directed at past, future, or present facts.

Deception usually concerns the real intentions of the offender. For example, he may take an item that he knows he is not going to give back. Therefore, the deception refers to the quality, price and quantity of the items. A criminal can hide information about himself, his profession, position, place of residence, social status, etc. Deception may also imply other facts and circumstances that do not serve as a direct reason for the transfer of property, but push the victim to do so.

There are several forms of deception. It can be not only oral, but also written, with falsification of the subject of the transaction or payment during settlement, using forged documents, as well as the use of various frauds in gambling. If false documents are used, preparation for theft is implied. Responsibility comes in conjunction with preparation for fraud and forgery of documents, if it was not possible to use false papers. If the criminal manages to commit theft, then the offense is classified as a combination of forgery and fraud.

In most cases, documents are falsified to illegally receive benefits, pensions and other periodic cash payments. Deception consists of providing deliberately false information. This includes:

• age;
• income;
• seniority;
• health status, etc.

It is worth noting that fraud will be any receipt by means of providing a fictitious power of attorney of funds for another person who has every right to do so. If the money is used to enrich the culprit under the guise of fictitious contracts, agreements to pay funds for work that was not performed, then this can also be regarded as fraud. There is one caveat: in order to qualify this act as fraudulent, it must be established that the culprit knowingly knew that he would not fulfill his obligations.

Persons who misappropriated property by accident or mistake are exempt from criminal liability, and not when they knew in advance about all the circumstances, but they were hidden.

Breach of trust as a sign of fraud

In addition to deception, abuse of trust can also be a sign. There are many different forms of abuse of trust. For example, the culprit can, having secured the trust of the parties, fulfill any obligations, and after receiving the money, stop any actions. In this case, there is a deliberate misrepresentation regarding the actual intentions. Moreover, the criminal knows in advance that he will not comply with them. In fact, deception and abuse are closely related. The attacker often takes advantage of a good relationship with the property owner or legal owner, resorting to deception in order to gain trust. However, abuse of trust quite often acts as an independent fraudulent method.

In both cases, the essence of these signs is that the offender misleads the victim in various ways and does everything possible to prove the urgent need to transfer property or rights to it. That is why the transfer of property, as a rule, occurs voluntarily and according to the conscious expression of the will of the injured party.

Fraud classification

Let us list the main forms of division in the article fraud of the Criminal Code of the Republic of Belarus, depending on their danger to society:

• taking property or acquiring rights to property through deception or abuse of trust. Punishable by community service, or a fine, or correctional labor for a term of up to two years, or arrest, or restriction of freedom for a term of up to three years, or imprisonment for the same term.
• fraud committed repeatedly or by a group of persons. Punishable by a fine, or correctional labor for a term of up to two years, or arrest, or restriction of freedom for a term of up to four years, or imprisonment for the same term;
• fraud committed on a large scale. Punishable by imprisonment for a term of two to seven years with or without a fine;
• fraud committed by an organized group or on a particularly large scale. Punishable by imprisonment for a term of three to ten years with a fine.

Criminal liability for fraud

Seizure of property, as well as an attempt on it, is prosecuted by law and punishable by relevant articles. If this is petty theft, then this is Article 10.5 of the Code of Administrative Offenses of the Republic of Belarus. The notes to this article provide an explanation of what petty theft means and liability for it. What is meant here is that the stolen amount does not exceed 10 basic units in relation to a legal entity, and for an individual – no more than 2 BV. An exception is the theft of an award sign for the honorary title of the Republic of Belarus or the USSR, an order or medal, as well as group theft (Part 4 of Article 24 of the Criminal Code of the Republic of Belarus). Today, the basic value is determined by a specific amount and is 27 rubles.

According to Part 4, Clause 25 of the Resolution of the Plenum of the Supreme Court of the Republic of Belarus dated December 21, 2001 No. 15 “On the application by courts of criminal legislation in cases of theft of property,” when determining the value of stolen property, one should proceed, depending on the circumstances of its acquisition by the owner, from state retail stores , market, commission or other prices on the day the crime was committed. In the absence of a price, and if necessary, in other cases, the value of the property is determined on the basis of an expert’s opinion.

Criminal liability for fraud is established in Article 209 of the Criminal Code of the Republic of Belarus. A person who has reached the age of 16 at the time of committing fraud is subject to criminal liability, except in cases provided for by the Criminal Code of the Republic of Belarus .

Article 209 of the Criminal Code of the Republic of Belarus consists of four parts and differentiates criminal liability depending on the presence of certain signs of fraud in the actions of the perpetrator. If one crime contains several qualified characteristics provided for by different parts, liability arises for the more serious of them. Within one part of Article 209 of the Criminal Code of the Republic of Belarus, the type and amount of punishment mainly depend on the amount of damage due to fraud, as well as the presence of mitigating and aggravating circumstances in the actions.

Second commentary to Art. 209 of the Criminal Code of the Russian Federation

1. The signs of a gang are:

1) the presence of two or more persons;

2) sustainability;

3) armament;

4) the goal is to carry out attacks on citizens or organizations.

2. A gang is traditionally considered as one of the varieties of an organized group, therefore the gang must include at least two members who are sane and have reached the age of 16 years.

3. The stability of a gang can be evidenced, in particular, by such signs as the stability of its composition and organizational structures, the cohesion of its members, the constancy of the forms and methods of criminal activity, and the presence of a detailed plan for committing a crime that requires lengthy and thorough preparation.

4. The armed nature of a gang means that its members have any weapons, various explosive devices, explosives, ammunition and cartridges. Possession of weapons by a gang, legally or illegally, does not affect the classification of banditry. If the weapon was acquired illegally, then criminal liability in addition to Art. 209 will additionally come under Art. 222, 223 or 226 of the Criminal Code.

5. The objective side is expressed in:

1) creation of a stable armed group (gang);

2) leadership of such a group (gang);

3) participation in a gang;

4) participation in attacks committed by a gang.

For the essence of the first three forms, see the commentary to Art. 205.4 CC.

6. Participation in attacks committed by a gang (Part 2) involves the activities of persons who, not being members of an armed group (gang), take part in individual attacks committed by a gang. The actions of persons who are not members of a gang and who did not take part in attacks committed by the gang, but who assist the gang, must be qualified under Part 5 of Art. 33 and the corresponding part of Art. 209.

7. A crime is considered completed from the moment of creation, leadership or participation in a gang, regardless of whether the socially dangerous attacks planned by it were committed.

The commission of other crimes by a gang is subject to qualification according to the totality of the relevant crimes under Art. 209.

8. The subjective side is characterized by direct intent and a special purpose - attacks on citizens or organizations.

9. The subject of the crime is a person who has reached the age of 16 years. Persons aged 14 to 16 years who have committed various crimes as part of a gang are subject to liability only for those crimes for which liability in accordance with Art. 20 of the Criminal Code is provided for from 14 years of age.

10. The actions of organizers or leaders simultaneously participating in attacks carried out by a gang are qualified under Part 1 of Art. 209. At the same time, additional qualifications under Part 2 of Art. 209 is not required.

11. Part 3 establishes increased criminal liability for banditry committed by a person using his official position.

The difference between fraud and other types of crimes

To distinguish between fraud and other elements of a crime, one should take into account the fact that the criminal uses deception or abuse of the trust of the victim to take possession of property or rights to it for his own benefit or for the benefit of third parties. This means that until the fraudster begins to fully dispose of the stolen property, the victim does not interfere with the implementation of the criminal intent due to deception or misconception on the part of the perpetrator. Accusations of inattention, physical weakness, sluggishness or indecisiveness of the victim are inappropriate.

It is worth noting separately that misconceptions arise from a legally competent person and theft of property, changes and provision of false data in a computer system are qualified under Article 212 of the Criminal Code of the Republic of Belarus, and theft from a legally incompetent person is already under Article 205 of the Criminal Code of the Republic of Belarus. Let's take a closer look at qualifying cases when the perpetrator uses deception to facilitate access to property:

• theft under Art. 205 of the Criminal Code of the Republic of Belarus is considered to be the inconspicuous appropriation of someone else’s property;
• During the process of theft, the criminal intent of the perpetrator becomes clear, but it disappears along with someone else's property. This is qualified under Article 206 of the Criminal Code of the Republic of Belarus;
• the criminal’s actions are fully disclosed, but in order to complete his actions, he uses physical force or violence, which is dangerous to the life and health of the victim. Art. applies here. 207 of the Criminal Code of the Republic of Belarus, because actions are regarded as robbery.

There is another type of fraud that should be separated from the classic one, qualified under Article 209 of the Criminal Code of the Republic of Belarus. This is consumer deception (Article 257 of the Criminal Code). This means that in the retail trade, a seller or hired worker from an individual entrepreneur, organization, enterprise, etc., takes possession of the buyer/customer’s property by any means (counting, weighting, etc.).

There is another article of the Criminal Code of the Republic of Belarus - 211, it implies the appropriation or embezzlement of property only after this property has been transferred for use. This means that the criminal has a plan to take possession of the property when it is entrusted to him.

Article 432 of the Criminal Code of the Republic of Belarus is an offense in the form of mediation in bribery. The difference from fraud is that the perpetrator accepts any material assets from the person attempting to give a bribe, but does not intend to transfer them further (to the official). He appropriates them for himself. Perhaps he is persuading or inciting to give a bribe. In this case, the actions of the perpetrator are qualified as a whole: fraud plus incitement to give a bribe.

Changes in criminal liability for economic crimes

In 2022, there were changes in criminal liability for economic crimes. Now confiscation is applied in a new way. The Criminal Code has been supplemented with a provision on special confiscation instead of general confiscation. This means that now, when a crime is committed, the following are subject to confiscation:

• property obtained by criminal means;
• income from the use of this property;
• objects of the crime, unless they must be returned to the victim;
• instruments and means of committing a crime.

In addition, if previously confiscation was applied as an additional punishment, now a fine is issued in the amount of 300 to 5 thousand basic units (from 8,100 to 135 thousand rubles).

Partial mitigation of liability

Theft by means of computer equipment is now punishable by imprisonment for a term of 5 to 12 years. Whereas previously this period ranged from 6 to 15 years. Also, the Criminal Code added a provision that imprisonment is not imposed for the first time on a convicted person if he has committed a crime that does not pose a great public danger or a less serious crime in the economic sphere. The exceptions are smuggling, illegal export or transfer for export purposes of objects of export control, as well as legalization (laundering) of funds obtained by criminal means.

Damage increased

The amount of large and especially large damage (income), which entails criminal liability for economic crimes, has been increased. Thus, the large size was increased from 250 to 1 thousand basic units (from 6,750 to 27 thousand rubles), and the especially large size - from 1 thousand to 2 thousand basic units (from 27 thousand to 54 thousand rubles). At the same time, some articles of the Criminal Code indicate other sizes. For example, evasion of customs duties entails criminal liability if the amount of such payments that were not paid exceeds 3 thousand basic units (81 thousand rubles). Previously, this amount was 2 thousand basic units (54 thousand rubles). When assigning criminal liability for evasion of taxes (fees), large-scale damage is recognized in the amount of at least 2 thousand basic units (previously - 1 thousand), especially large-scale - at least 3,500 basic units (previously - 2,500).

Change in crime

The following six offenses have changed since 2019:

1. Entrepreneurial activity without special permission (license). Now only business activities carried out without special permission (license) and associated with the receipt of income on a large and especially large scale are fraught with criminal liability. In addition, the upper limit of imprisonment has been reduced from three to two years.
2. Violation of the rules on transactions with precious metals or stones. Nowadays, violation of such rules on a large scale entails criminal liability. Previously, the size of the transaction did not affect prosecution. In addition, the punishment for committing this crime by an organized group and on an especially large scale has been reduced. Now this is punishable by a fine, or restriction of freedom for up to 5 years, or imprisonment for a term of 3 to 8 years. Previously, the Criminal Code provided only for imprisonment for a term of 5 to 12 years with or without confiscation of property.
3. Illegal use or disclosure of information from the register of securities holders or information about the performance of the issuer of securities. Criminal liability is imposed only if the crime was committed out of selfish interest, and the perpetrator caused damage on an especially large scale. At the same time, the upper limit of punishment has been reduced: for restriction of freedom - from 4 to 3 years, imprisonment - from 5 to 3 years.
4. Illegal receipt of a loan or subsidy. Previously, extortion of a loan or subsidy was a criminal offense. It is now a criminal offense to obtain a loan illegally. That is, before this, criminal liability arose for the very fact of submitting knowingly false documents and information to obtain a loan. And now, for criminal liability to arise, you need to get the loan itself, which will lead to damage on a large scale.
5. Commercial bribery. Now, commercial bribery, which entails liability under the Criminal Code, is recognized as the receipt of material assets or the acquisition of benefits of a property nature not only by an employee of an individual entrepreneur or company, but also by a person who works under a civil contract.
6. Disclosure of commercial or banking secrets. Disclosure of such a secret by a person to whom it is known in connection with his professional or official activities entails criminal liability only if a crime is committed out of selfish interest.

Also, from 2022, the following five articles have been excluded from the Criminal Code:

• violation of the procedure for opening accounts outside Belarus;
• obstruction of legitimate business activities;
• false entrepreneurship;
• violation of antimonopoly legislation;
• discrediting the business reputation of a competitor.

As you can see, the punishment for most economic crimes has been mitigated, and a number of crimes have been decriminalized.

Why a businessman can be imprisoned in Belarus: top 10 articles of the Criminal Code

Less than a year ago, two topics were perhaps the most popular for discussion in the business and legal community. The first is strengthening trust between the state and business, the second is the decriminalization of economic crimes. Now these lofty legal matters have been replaced by entrepreneurs with a sad paradigm: look for a way to relocate or not swear off prison and scrip. Office Life columnist Leonid Fridkin talks about the legal risks of business in the Belarusian state.

When the state needs money, it first of all goes into the pockets of taxpayers. Now we have a special situation. The authorities have to simultaneously solve two problems: look for new ways to replenish the budget and rein in businessmen who risk showing civic activity. A rich range of administrative and criminal articles, as well as the specifics of legislation and the judicial system, make it possible to solve both problems in a comprehensive manner.

Contrary to popular belief, there are not so many “imprisonments” on economic grounds in Belarus. For example, in the first half of 2020 there were only 84 (including half under the “tax” article 243 of the Criminal Code), for the entire last year there were 303, while in 2017 587 people were convicted.

This is largely due to innovations in legislation. The main achievements of the latest changes to Chapter 25 of the Criminal Code “Crimes against the procedure for carrying out economic activities” are considered to be an increase in large and especially large amounts of damage, limiting the use of confiscations and imprisonment, changing categories and decriminalization of certain economic crimes. In particular, Article 234 “False entrepreneurship” was canceled and Article 233 “Illegal business activity” was amended.

Article 209 of the Criminal Code of the Republic of Belarus (fraud)

But don't get euphoric. Firstly, these articles were not used very often - administrative responsibility was enough. In criminal cases in 2022, 36 cases of false entrepreneurship and 109 cases of illegal business activity were registered (2.1 and 6.3% of economic crimes), in the first half of 2019 - 7 and 27, respectively (0.7 and 2.8% ). Secondly, false entrepreneurship, that is, the creation of a business, including through a dummy, for the purpose of obtaining illegal income is in essence very similar to taking possession of property or acquiring the right to property through deception or abuse of trust

, that is,
fraud
, punishable under Article 209 of the Criminal Code. If necessary, it is quite possible to involve entrepreneurs and managers under this article. But under Article 233 of the Criminal Code, the guilty persons faced a sentence of up to 2 years, or even just a fine, in the most aggravating circumstances (especially large size and organized group) - from 2 to 7 years, and under Article 234 of the Criminal Code - from 3 to 7 years. And the term for fraud committed by an organized group or on an especially large scale is from 3 to 10 years with a fine.

Articles 235 (Money laundering) and 236 (acquisition or sale of material assets obtained by criminal means) of the Criminal Code of the Republic of Belarus

At the same time, “tailoring” actions previously considered false entrepreneurship to fraud is a matter of technology, which, by the way, has been successfully mastered in many countries for a long time. Since many management decisions are made and executed collectively, everyone involved in the planning, development and implementation of the transaction - director, deputy finance, chief accountant, lawyer, etc. - is a ready-made organized group. The salaries they receive, bonuses and dividends, purchases, as well as investments made using “tax savings” can just as easily be qualified as laundering of illegal income. Thus, there is always a danger of prosecution under Articles 235 of the Criminal Code “Legalization (‘laundering’) of funds obtained by criminal means” and 236 “Acquisition or sale of material assets known to be obtained by criminal means.”

Articles 210 (Theft by abuse of authority) and 216 (causing damage without theft) of the Criminal Code of the Republic of Belarus

Nowadays, one can no longer be surprised at the creativity of law enforcement agencies. If inspectors consider that the price of goods sold to government agencies or services provided to them is for some reason unreasonably inflated, it is quite possible to expect the initiation of a criminal case against a private company under Article 210 “Theft by abuse of official powers” ​​or 216 “Causing property damage without signs of theft.” " Similar cases have happened and it is possible that they will happen again.

Article 237 of the Criminal Code of the Republic of Belarus (illegal receipt of a loan or subsidy)

Article 237 “Illegal receipt of a loan or subsidy” looks quite strange in our realities. It is quite rare for us to be held accountable for obtaining a loan or subsidy using knowingly false documents and information about circumstances of significant importance, or failure to report them. But this is potentially a very dangerous article. In fact, any error in the reporting submitted to the bank and in the calculation of covenants can result in consequences for the director and chief accountant for a period of 2 to 5 years - if there is corresponding damage, that is, if the loan cannot be repaid. But the raison d'être of Article 237 of the Criminal Code is undermined by the state itself, periodically directly allowing losses to be hidden through accounting manipulations with exchange rate differences and depreciation.

Article 238 of the Criminal Code of the Republic of Belarus (false bankruptcy)

Article 238 “False economic insolvency (bankruptcy).” So far this is also a relatively rare article in use. But the situation may change if attempts to close the company through bankruptcy become more common.

Article 231 of the Criminal Code of the Republic of Belarus (evasion of customs duties)

Article 231 of the Criminal Code “Evasion of customs duties” is invariably popular: just try to hide the nuances of your transactions and prices from the customs authorities when carrying out foreign trade transactions.

Article 431 (giving a bribe)

Article 431 “Giving a bribe” has special specifics for us. Corruption schemes exist everywhere, but most of all where state ownership dominates the economy and the bureaucracy is endowed with excessive powers. The more prohibitions and restrictions there are in the legislation, the more often businesses have to pay with bribes for the opportunity to do something. And the less independence and motivation the managers of state-owned enterprises have, the more often “kickbacks” occur during large supplies for government needs. Any attempts by the authorities to defeat corruption and disperse intermediaries are doomed to failure. The bribery process is further aggravated by measures to resolve public sector debt problems. If state-owned enterprises can fail to pay their suppliers with almost impunity, then the latter have no choice. To stay in the market, you have to give kickbacks, first so that the state-owned enterprise buys goods from them, then so that it pays for it. Law enforcement officers can only decide who will be the main “hero” of corruption cases: the bribe givers or the recipients.

Partially reducing the “bribery intensity” of debt problems could be a more active use of the institution of bankruptcy and liability for evasion of repayment of accounts payable. But they diligently protect themselves from the first state-owned enterprise, and from the second directors and officials do a good job of covering up the composition and practice of applying Article 242 of the Criminal Code.

Article 243 of the Criminal Code of the Republic of Belarus (tax evasion)

Article 243 “Evasion of taxes and fees” is probably the most common “economic” article of the Criminal Code. The temptation to hide or deliberately underestimate tax obligations exists too often, and it is possible to accumulate a large or especially large amount of damage to the treasury (over 2000 or 3500 basic units) even in a relatively small amount. Under Article 243, this has intensified with the advent of the norm on the main purpose of a business transaction in the legislation (clause 4 Article 33 of the Tax Code). Until now, controllers have not abused it, especially since it is possible to force companies to pay additional taxes “voluntarily” even without an audit, based on the results of monitoring. The threat of a criminal case here works even better than the case itself - while the security forces are only interested in replenishing the budget. But priorities can change.

The risks of criminal prosecution for business increase even more in conditions of the omnipotence of law enforcement agencies and the bias of the court. And if a political factor is added to some cases, then doing business becomes even more dangerous. Here there is no need to particularly rely on the presumptions of good faith and innocence, procedural nuances and the priority of law in general. We are already talking about the state’s attitude to entrepreneurship in general. In addition, in the near future we will have to patch very serious holes in the budget. Therefore, the authorities are left with several options: seriously raise taxes or squeeze out money through inspections. Or combine one and the other.