MONITORING OF LEGISLATION ON CRIMINAL OFFENSES IN THE FIELD OF ECONOMIC ACTIVITY
DOI:
https://doi.org/10.52026/2788-5291_2022_68_1_103Keywords:
monitoring, legislation, criminal law, Criminal Code, economic offenses, economic crimes, pseudo-entrepreneurshipAbstract
The article deals with the issues of countering criminal offenses in the sphere of economic activity, since at the present stage this direction of criminal policy in Kazakhstan is a priority. The issues of pseudo-entrepreneurship and tax evasion and (or) other mandatory payments to the budget from organizations are mainly considered.
The legislator has made significant changes to decriminalize a number of economic offenses in the Criminal Code of the Republic of Kazakhstan (hereinafter referred to as the Criminal Code of the Republic of Kazakhstan), but the level of general crime is not decreasing, but on the contrary, it is growing at a particularly rapid pace in all regions of the republic.
One of the directions of the humanization of criminal legislation is the liberalization of economic crimes, which implies the expansion of the freedom of action of subjects, the removal or reduction of restrictions on any activity, the emancipation of entrepreneurship, as well as the modernization of the structure of the elements of crimes in economic activity provided for by the Criminal Code of the Republic of Kazakhstan.
We agree with R. Abdrashev's opinion that «... it is necessary to distinguish between provisions related to the expansion of the freedom of action of economic entities and provisions that constitute conditions for the commission of economic (including corruption crimes)» [1, p.77].
As a result of the decriminalization of the first stage in 2011 (in accordance with part one of paragraph 2 of Article 37 of the Criminal Code of the Republic of Kazakhstan), 34 articles on 85 elements of the crime were left in the jurisdiction of the financial police, including 3 that were attributed to alternative jurisdiction: from the Customs Control Committee of the MF, from the KNS and the Ministry of Internal Affairs. The Law of the Republic of Kazakhstan dated June 13, 2013 No. 104-v on further decriminalization of economic crimes has somewhat changed approaches to offenses in the securities market. Article 215 of the Criminal Code of the Republic of Kazakhstan «Pseudo- entrepreneurship» was excluded in 2017.