INSTEAD OF TAX POLICE - BUREAU OF ECONOMIC SECURITY: HOW EXCELLENT IS SUCH A MODEL ..?

Abstract

The article reviews the existing concepts, bills and approaches to the successor of the tax police - the Bureau of Economic Security, as well as the first at-tempts to analyze some provisions of the new Law of Ukraine "On the Bureau of Economic Security of Ukraine".
Considerable attention was paid to the prob-lem of determining the status of the newly created state body and it was concluded that the bureau should ra-ther become a special purpose law enforcement body in combating offenses that encroach on the function-ing of the state economy. After all, the primary task is to perform the law enforcement function, which is to ensure the prevention, detection, termination, investi-gation and detection of criminal offenses, the object of which is the economic (financial) interests of the state and attributed to its jurisdiction in accordance with law. In addition, the bureau should perform analyti-cal, informational and other functions that transform this body into an analytical service.
Thus, almost the first law enforcement body has been created in Ukraine, which also has an ana-lytical function. It is argued that the Bureau of Eco-nomic Security should become the only, not the next body in the investigation of all criminal offenses in the economy, so it is important at the level of the Criminal Procedure Code of Ukraine to deprive investigative units of other law enforcement agencies to investigate criminal offenses under the Bureau of Economic Se-curity.
Given that most of the functions and powers in the newly created body are functions (powers) to con-duct operational and investigative activities and pre-trial investigation of criminal offenses that encroach on the functioning of the state economy, it is empha-sized as soon as possible pre-trial investigation body, establish its jurisdiction, as well as consolidate the rights of detectives.
Attention was also paid to some terminological and logical inconsistencies in the current legislation and proposals were made to eliminate them.
Key words: tax police, Bureau of Economic Security, functions and powers of the bureau, offenses that affect the functioning of the state economy, tasks and responsibilities of the bureau, detectives bureau.