pravoПравоприменениеLaw Enforcement Review2542-15142658-4050Dostoevsky Omsk State University10.52468/2542-1514.2025.9(3).74-83pravo-1128Research ArticleПРИМЕНЕНИЕ НОРМ ПРАВА ОРГАНАМИ ГОСУДАРСТВЕННОЙ ВЛАСТИTHE LAW ENFORCEMENT BY PUBLIC AUTHORITIESПравовое регулирование деятельности налоговых информаторов: защита, ограничения и мотивацияLegal regulation of the activities of tax informants: protection, limitations, and motivationБачуринД. Г.BachurinD. G.

Дмитрий Геннадьевич Бачурин, доктор юридических наук, ведущий научный сотрудник

Институт государства и права

625003; ул. Володарского, 6; Тюмень

Dmitry G. Bachurin, Doctor of Law, Leading Researcher

Institute of State and Law

625003; 6, Volodarskogo ul.; Tyumen

01ter@mail.ruТюменский государственный университетРоссияUniversity of TyumenRussian Federation202521092025937483Copyright © Бачурин Д.Г., 20252025Бачурин Д.Г.Bachurin D.G.This work is licensed under a Creative Commons Attribution 4.0 License.https://enforcement.omsu.ru/jour/article/view/1128

   Рассматриваются вопросы защиты информаторов, институт которых в будущем может быть востребован в процессе интеграции систем правового регулирования государств Евразийского экономического союза при разработке вопросов противодействия налоговым преступлениям. Обосновывается целесообразность государственной поддержки налоговых информаторов, которая объективно способствует защите общественных интересов путем усиления гарантий прозрачности и подотчетности, устранению нарушений и бесхозяйственности в публичном и частном секторах на национальном и трансграничном уровнях.

   The article discusses the issues of protection of informants, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the Eurasian Economic Union member states when developing issues of countering tax crimes. Using a systematic and logical method, modern law enforcement practice is analyzed, which indicates that due to the increasing complexity of forms of tax evasion and concealment of actual financial and business transactions, traditional tax control verification practices are becoming insufficient to limit tax violations in an acceptable manner. The historical and legal approach allows us to come to the conclusion that the activities of informants over the centuries could have various results - beneficial when they act out of patriotic or other disinterested motives, or destructive if denunciation is used as a means of enriching or settling personal accounts. The author substantiates the expediency of state support for tax informants, which objectively contributes to the protection of public interests by strengthening guarantees of transparency and accountability, and eliminating violations and mismanagement in the public and private sectors at the national and cross-border levels.

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The authors declare that there are no conflicts of interest present.