Failure to enter information about funds placed by individuals and individual entrepreneurs in financial accounting and reporting documents of a credit institution (Article 172.3 of the Criminal Code): another unclaimed norm?

Abstract

On the example of Article 172.3 of the Criminal Code of the Russian Federation the article considers the problem of insufficient demand for a number of crimes committed in the field of economic activity (Chapter 22 of the Criminal Code of the Russian Federation). It is noted that against the background of the campaign that began in the country in 2009 to liberalize criminal policy in the field of combating economic crime and a significant decrease in the number of this type of crime (more than four times), there is a permanent process of criminalization of socially dangerous acts that infringe on public relations in the economic sphere. At the same time, out of 60 compositions of Chapter 22 of the Criminal Code of the Russian Federation, no more than a quarter are relatively working. Almost a third of the norms are completely unclaimed by law enforcement practice. One of these norms was Article 172.3 on responsibility for failure to enter information about funds placed by individuals and individual entrepreneurs in financial accounting and reporting documents of a credit institution. The reasons for this state of affairs, according to the author, are the insufficient criminological substantiation of the introduction of such norms into the Criminal Code, their constructive imperfection, duplication by other compositions similar in content, the lack of practice-proven methods of disclosing and investigating cases of this category, the low professionalism of law enforcement officers conducting criminal cases, cases of economic crimes, etc. Proposals are made to improve the criminal policy in the field of combating economic crimes, based on a systematic, scientifically grounded approach.