Actions of the Department for Combating Corruption and Security

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Content

Entry

1. General characteristics of the personal security of employees ODPS.

2. Basics and operations units to combat corruption in the tax service of Ukraine.

3. Personal safety of the tax police. Concept, content, principles.

Conclusion



Entry

Inside of the employees of the State Tax Service of Ukraine sury, tax police units inextricably linked to professional risk com - possible danger. For the last professional risk in general rose mine is nothing like the uncertainty of results (consequences) perform particular and complex operations, including operational and preventive character, and all the other measures taken by the employees of the tax police units DPS Ukraine yiny according to provided by this law office and his destination when performing operational, criminal procedure and security functions and tasks.

Dangerousness profession tax no doubt.

This is confirmed by the practice of employees of DPS and the study. Danger accompanies employees of DPS, sub ing tax police as duty and beyond. A large number of such cases is directly related to professional tax.



1.General description of the personal security of employees ODPS

Ensuring the personal safety of employees is an integral minimize tion of occupational risk. As you know, personal safety is ensured by a set of basic (direct) and secondary (interim) measures. Referring to minimize occupational hazards tax, ie measures to reduce its level, we distinguish among them organizational and legal related Preserve administrative buildings and premises of DPS, tax police units, improve the reliability of which positively reflected on providing idbyvayetsya and ensuring personal safety employees, agents security activity: tax police departments, private security their structures, units of other departments.

In the Volyn region, for example, February 8, 2000 at 17 hours 10 minutes at the DPI in Lyubomylskomu area exploded under private car "Audi-80", which belonged to the head of the tax police of DPI, causing the car suffered significant damage, was also damaged car "Folksfagen-Golf", who was next to him and blew out windows in several windows dminbudynku State Tax Inspectorate, September 29, 2000 at 12 hours and 40 minutes during the performance of duty daily attire duty of VPM Konotop LIGHTS Sumy region assistant on duty was arrested attacker while trying to smuggle into the room LIGHTS adjustment as handle loaded for firing gas cartridges, November 16, 2000 at 5:00 20 minutes in Sambor Lviv oblast unknown entered the room Sambir LIGHTS and threatened with a knife guard, broke door locks in several official rymischennyah whence took the money in the amount of UAH 200 keyboard and monitor to the computer, and then disappeared. Unfortunately, the list of these events can continue. And rightly so minimization of occupational risk tax (Latin minimus - least bring something to the smallest size), to ensure their personal safety is one of the most important system in the STS of Ukraine. After these events, the STA of Ukraine issued a number of important regulations, instructions and guidelines: orders STA of Ukraine "On the organization of work to correct deficiencies that led to the tragedy in DPI in the Primorsky region of Odessa" from November 5, 1999 № 613 and " On the establishment of its own security service administrative offices units STA of Ukraine "dated September 14, 2000 № 490, letters for Combating Corruption and Security STA of Ukraine" On Establishing Safety Data dministratyvnyh premises STA of Ukraine "dated February 5, 2000 № 7715/7 / 27-0517 and on February 8, 2001 № 1646/7/27-0219 et al., in May 2001, after studying at the STA of the Autonomous Republic of Crimea, Kyiv and Sevastopol technical condition, fire safety facilities departments state tax authorities, including tax police, and security at the commission considered the STA of Ukraine "On the state and the measures to ensure security in the state tax service and the protection of workers against unlawful acts "and so on. Among these regulations an important role in ensuring the health and adminbudivel premises of DPS, tax police units assigned to the order of the STA of Ukraine № 490 2000, he predicted establishment of the self-financing of enterprises operating adminprymischen and other objects logistics SBS special forces, one of the main objectives of which is to ensure their protection. One of the reasons that forced the STA of Ukraine to take measures to establish their own security service, were substantial expenses paid to third parties for the security services. Monthly cost of DPS for providing security services were 310 thousand UAH., Of which 276 thousand UAH. (74.6%) paid to foreign enforcement agencies.

Legislative regulation of non-state (private) security activity, in my opinion, will significantly minimize the signs of illegal actions against workers Kiv DPS of Ukraine, the property belongs to them, to increase the level of protection adminbudi Vella, facilities and staff to ensure normal conditions of service ing activities That will contribute to a more confident, determined and effective use ment their assigned tasks in the field of taxation.

2.Osnovy establishment and operation units to combat corruption in the tax service of Ukraine

security employee tax service

Since the early days of the development of independent Ukraine was relevant and remains civilized formation of tax policy, which must implement spe socially created system of the State Tax Administration. The first step in creating such a system was adopted in July 1990 and amounted Council of Ministers of Ukraine "On the creation of the Ministry of Finance Inspectorate of government revenue." The next stage of the tax service was taking 4 December 1990 the Law of Ukraine "On state State Tax Service of Ukraine", which established her status legal oc tions and functions. Later, in the process of reforming economic relations was necessary to strengthen the role of tax authorities in matters of pro tions stable income taxes and other payments to the budgets of all levels. Conducted organizational measures were aimed at combining storage stronger different departments (MIA MF) in the fight against criminal concealment ing income from taxation. That is the organizational and legal measures became decree of the President of Ukraine "On the creation of the State Tax Administra tion of Ukraine and local tax administrations" on August 22, 1996 № 760/96. Based on previous organizational structures tax authorities created state tax administration at all levels. According to this legal act, the tax authorities have been derived from the structure of the place local authorities and police units MIA of Ukraine carried boro tbu of tax crimes, was derived from the structure of the internal Affairs, and is subject to the State Tax Administration. In short cue period were created tax police units (hereinafter - renamed divisions tax police).

In developing the organizational and functional structure created state-Term Tax Service (STS) appointed its chairman NY Aza Rov proposed the creation of a special unit, functional appointed tion which - identifying and stopping the negative effects of corruption charac Theroux.

Of course, the creation of such a body in a "civil" organizations meet the challenges presented Kahlo polar and mostly negative understanding of its future role. Moreover, before the Main Tax Inspectorate of Ukraine that unit did not exist. But, realizing the need for additional controls, namely with account of the specifics of the tax service and the nature of the form ing new relationships between actors in the field of taxation, Chairman of the State Tax Administration of Ukraine NY Azarov stressed the need for units to combat corruption in the tax administration.

Creating such units - a pattern characteristic of any power structures. Such government agencies have special services that monitor the purity of their ranks. For example, the Ministry of Ukraine for 1992, the internal security service, similar units exist in the Security Service, Customs Service of Ukraine.

If we talk about other countries, similar service there function ba-Gato years (Austria and Hungary).

In the UK police homeland security was created back in the 70's. Ba-Gato London police then even in droves reports submitted his resignation. They could not accept the fact that the police there is another service. with time everything was settled, and the service has been successfully operating, you konuyuchy-specific tasks.

Internal Security Service exists in the U.S. tax authorities. It was estab Wren in 1952, and consists of two structural units - internal audit committee and internal security.

Strong case and conviction leadership of the State Tax Administration of Ukraine that such a service is needed in the structure created by tax authorities led to the fact that November 12, 1996 Prime Minister of Ukraine was adopted by the new structure of the State Tax Administration of Ukraine, which, among other sub- Office was created to combat corruption.

In fact, from this point in the system of public service started its operation units to combat corruption.

This background creating tax service.

Of course, as the first stage of these units, so now I have fans who believe that the operation of units to combat corruption in the tax turns her into a monster, which he endowed with the power of himself and fighting offenses in their environment . Within four years of its operation practitioners brought back in service appeared much more supporters as other law enforcement agencies, and in the tax authority. Objectives and functions of service in the field of combating corruption, ensuring's security with the tax authorities significantly expanded.

Of course, not everything could be solved at the first stage of life, its legal field activities had outlined. It took attach ba Gato efforts primarily organizational and legal right to overcoming Volyn vacuum.

As you know, the Law of Ukraine "On Combating Corruption" fourth article deter chyv bodies authorized by the state to conduct this struggle. The list of the article among very specific departments MIA, SBU, prosecutor offices tours were listed and "... other agencies and units ...".

Since 1996, the unit to combat corruption in the DPS belonged to the category of "other."

However, the tax office had no powers of investigation, was not empowered to conduct operational activities. Therefore it is extremely important for the adoption of February 5, 1998 the Verkhovna Rada of Ukraine of the Law of Ukraine "On the State tax service of Ukraine brings with it." the adoption of this law legal establishment Revenue Service completed. The law defined the status of the State Tax Service of Ukraine, its functions and legal framework. Been amended the Criminal Procedure Code of Ukraine, laws of Ukraine "On Operational Activities" and "On Combating Corruption".

Thus the units of service are legitimate subjects of operational activities, and instead of the mysterious "other" in the fourth article of the Law of Ukraine "On Combating Corruption" appeared "tax police".

In the central office of the State Tax Administration established governance to fight corruption and security in state tax serve ZHBI that subordinated directly to the Chairman of the State Tax adminis radios Ukraine. On the ground, in all regional centers and cities of Kyiv and Sevastopol created departments to combat corruption and security (of 27). This structure units of service approved by order of the Chairman of the State Tax Administration of Ukraine and the same order approved the Regulation "On the organization of work units to combat corruption and security orga tries the State Tax Service."

The legal basis of the units to combat corruption is tion of the Constitution of Ukraine, laws of Ukraine "On the State Tax Service of Ukraine-ing," "On the Police" and "On Operational Activities", "On Combating co ruptsiyeyu" Criminal and Criminal Procedural Code of Ukraine, other legislative acts.

The basis of organizational and practical work of the Office and its units on the ground put the laws of Ukraine, comprehensive prevention programs criminally sti on in 2001 - 2005, decrees and orders of the President of Ukraine, pos tanovy and the Cabinet of Ministers of Ukraine, the decision oordynatsiy tion Committee to Combat Corruption and Organized Crime President at Tovey Ukraine, the decision of the State Tax Administration of Ukraine yiny and regulations.

Thus, the leadership of the State Tax Administration of Ukraine is set by a special procedure for submission and manning these units. All workers in the field of operative assistant to unit manager appointed by order of the Chairman of the State Tax Administration of Ukraine. A special system of selection of candidates for the ministry. Firstly, a thorough and comprehensive study of the test candidates, including through internal security departments and other law enforcement agencies.

Candidates should have experience in operational units at least 5 years. In units serving employees who previously worked and proved themselves as educated and operational staff in the bodies of the Security Service, Interior Ministry and other security structures. Today, an opportunity to select candidates from among the operatives of the tax police, professionals, possessing personal service and moral purity, and which in its business and moral character may enforce laws on the other, to the ODA, to fight this corruption .

Based on the fact that even a traitor in the ranks of the service can bring all ro-bot nothing, the service there is method recalculate employees who are already working.

From performance units to combat corruption depends reputa-tion of DPS, support and shaping positive reputation, which is the responsibility not only of workers units to combat corruption, but also aqueous taxman.

Since the establishment of Tax from colleagues from other law enforcement op is limited to it was ambiguous attitude. Many of them thought that it would be im-wool criminals from among the representatives of the tax service will be great job entry on a "do not wash dirty linen in public."

Tasks officers - work proactively, not "fatigue drinking employee" and help him to stop, do not move limits permits tion, moreover, that the Law of Ukraine "On Combating Corruption" were seen to administrative, disciplinary and criminal responsibility . This gives an opportunity to stop, prevent crime and violates nick ponder the possibility of criminal liability.

For example, the judges decided to impose administrative penalties on 144 protocols for the tax service who committed corruption, instituted 95 criminal cases against ex officio local people tax authorities.

Within 2 months of the year compiled 59 reports of corruption, including 47 hundred-regards to tax, most of them former employees of tax authorities. During this period, the materials checks conducted by our units were initiated 43 criminal cases, including 13 - regarding the tax service, 24 criminal cases initiated one hundred regards to persons who have committed crimes against the tax service.

Other law enforcement (anti-corruption bodies are intra nal Affairs and Special Forces to combat organized crime Stu , Security Service, Prosecutor) during this period revealed isolated cases of corruption by tax officials.

In service appears mutual understanding between all law enforcement organi-us, and cooperative efforts oriented towards the final result.

For this purpose, direction Interior, Security and STA of Ukraine is aimed collabora lnu indication which set a single procedure for reviewing and responding to rmatsiyu info, messages and statements about illegal activity tax in the performance of their duties. to qualified and objective review of such information, the police and Security Service send it to in additionally units to combat corruption, or check it necessarily involved staff service. This type of pi tion great responsibility. Tax must be objective and fair Wash both in relation to colleagues from other law enforcement agencies, and to the tax service.

There was a real opportunity to exclude evidence of duplication, overlap in ro bot to fight corruption, to counter the influence of organized criminal groupings povan on the activities of tax authorities and their individual workers Kiv.

Due to the interaction service was have sufficient information about that specific criminal groups pose deeply elaborate system dyskredyta tion undesirable for them the tax service. Therefore, obtaining and koyi information on employee tax service it is possible to objectively verify, evaluate and adopt legal decision.

Such interaction with the Ministry of Interior and Security Service regulated by Decree Presi de NTA Ukraine "On improving coordination review of information about corruption zation of the employees of the tax administration" of 11 ly stump 2000 number 241/2000-rp and is under constant control of pro Prosecutor's Office.

It should be noted that the service actively forms the basis of trust, not only in law enforcement enforcement bodies, the tax service, but also in the general population. Of course, that tax, which honestly are not violated by cons, there is no reason to beware of his service. Instead, these workers can count on the support and protection of the service.

According to the Law of Ukraine "On the State Tax Service of Ukraine", Polo tion of the organization of work units to combat corruption bases, their tasks of service are:

prevention, detection and disclosure of malfeasance and corruption on the part of the tax service during the performance of official duties;

preventive work in relation to preventing disclosure of official secrets, loss of special equipment, weapons, documents strict reporting and information stored in the data banks of the tax service;

safety of DPS, its employees and their close relatives (protection against unlawful them actions by criminal elements and gangs).

Based on the objectives and legal status of units to combat corruption, the officers are entitled to:

conduct overt and covert investigative operations in the order determined tional Law of Ukraine "On Operational Activities";

identify operational and other employees by DPS, which allow violations of current legislation, disclose official secrets and the like;

document the illegal activities of offenders in order to bring them to disciplinary, administrative or criminal liability;

organize departmental check on the activities of tax authorities;

establish intentions of individuals and gangs to prepare and commit illegal and provocative actions to DPS and its employees.

One of the main tasks of units to combat corruption is pre redzhennya, identification and disclosure of malfeasance and corruption of the tax. However, to ensure its performance is not made of legal conditions.

As already noted, according to the established MIA, SBU and STA of Ukraine on-line all information, reports, statements concerning DPS employees about anti-statute activity while on duty sent out of the Interior Ministry and the Security Service to check the tax departments. The service provides objective and comprehensive test that proves every day in practice. However, it alone can not decide on materials inspection in order of art. 97 of the CPC of Ukraine. By law, the service cos Wren to fight corruption and crime among tax officials, and the body of inquiry, it is only in respect of tax crimes.

There is an objective need to make appropriate changes to the art. 101 Code of Ukraine and put into units of service rights and obligations of the inquiry and one hundred regards to malfeasance by employees DPS during execution service ref duties. For example, internal security MIA following full-novazhennyamy endowed and it does not affect the interests of other law enforcement agencies, in contrast, helps combat these crimes.

It should be noted that the facts of bribery as the most dangerous corruption relatively infrequent crimes among the tax service. Ra together with the attempts to bribe employees of tax authorities found quite often.

If the employee tax authorities in respect of which was an attempt to bribe, not reported to the department for combating corruption and security, and if such efforts it is not noticed, the briber might get the impression that the tax "sold". That is why the service is widespread explanatory po bot among the tax services that have to act in such situations, the law, and as you know, the law provides criminal penalties for such acts.

These approaches yield positive results, the tax authorities themselves are included in the struggle for the purity of their ranks. There are numerous examples of responses according to the Law on attempted bribery. In example, in September last year, prosecutors Sumy criminal case against private entrepreneurs "H" resident Sumy per cent. 17, 170 of the Criminal Code of Ukraine "attempted bribery," which attempted to bribe old umes in the first derzhpodatkovomu DPI inspector in Sumy "D" for the fact that it does not indi Hall in the act of documentary checking violations of tax laws lation.

To the chief tax inspector one of GNI in Zaporizhia region "T" turned accountant of one of the production company citizen "C" of the pro Hannah did not rush to conclusions when drafting the act test results because it intends "to resolve these issues" because of their ties in the STA and other organs. "T" told her that the test continues with its result dads will be made objective act, as provided by law.

However, the accountant "T" attempted to bribe a public official.

Department for Combating Corruption and security of this fact verified, and the materials test prosecuting authorities in relation to accountants tera "C" criminal case on grounds of crimes under Art. 17, 170 of the Criminal Code of Ukraine.

Similar cases have occurred in other areas, which also instituted and prosecuted criminal cases.

A major problem is the tendency of growth of number facts illegal actions hundred-regards to employee tax service.

Specificity of a tax service itself does not preclude conditions confrontation.

In many cases, the activities of the tax inspector affects the most vulnerable 'fair scope of the taxpayers - their finances. Sometimes the reaction of taxpayers is offensive acts or threats against an employee tax service that is not "part of his work." This is a personal insult to the employee, and tax authorities. So we put the question so that on these and similar cases reported in our staff units to fight corruption and security. Each service employee should know there are situations in thunderstorms, images, assault, blackmail or bribe provocation and be able to handle and cal situations. Proper legal assessment of situations in which employees can get DPS duty, could be a first step towards com to prevent them. All employees of tax authorities should be prepared to evaluate such situations and protect themselves and others.

To this end, the Department prepared a special guide on the actions of the tax authorities in extreme situations. Developed special tests for safety. No case of threats, blackmail or other illegal actions against the tax service during servi bovyh duties should not remain without response. Direct rechno that anyone who "raise his hand" on taxman who performs his duties, should respond legally. As well as co-zhen tax collector who commits corruption, should be responsible for it.

We know that all of the facts concerning the wrongful acts of tax services and their families (if it is connected with official duties) require immediate and decisive response. Practice shows that the police because of various circumstances are not always promptly respond tion to statements DPS employees in cases of threats, insults and blackmail. Unfortunately, there are still cases where employees of the service do not accept applications managed tend toward procrastination with their registration.

Staff service units in such cases independently conduct inspections, prepare materials and deliver them to the police for decision-concept solution in the manner prescribed by Art. 97 of the CPC of Ukraine.

Given the heavy workload of the Interior, should be extra-sti changes in relevant laws and put into divisions to fight corruption and security agencies DPS rights and duties of the body of inquiry in cases of wrong-doings against tax officials in performing their information and hold local duties under Art. 189, 1891 -1895, 190, 1901 Criminal Code of Ukraine.

There is a need to empower units to combat corruption,'s security right of inquiry in cases of crimes under Art. 165-172 of the Criminal Code of Ukraine.

Appropriate changes should be made to the Law of Ukraine "On state-run tax service in Ukraine", namely rename Management (departments) to combat corruption in the traffic police departments on anti-corruption and security without organs in DPS.

Making these changes to the current legislation and giving additional powers Wash units to combat corruption and security allowed lyt op-hanizuvaty at the appropriate level interaction in daily activities of law enforcement agencies and avoid duplication, overlap, wipe supply capability different systems.

3.Osobysta safety of tax police. The concept, content, principles

Security level of the individual and its dependence on factors: historical-we nule people mentality, level of economic development, the level of knowledge and well-being of peo dyny, the psychology of human behavior in emergency and stressful situations. Place personal security professional official activities of the tax police. The value of the security in the profession of tax police. Statistical data abuse of workers DPS Ukraine. The tasks assigned to the employee tax, include:

- Monitoring compliance of tax laws, correct calculation, full and timely payment budget, state funds taxes and fees, as well as non-tax revenue, the legislation set tion;

- Introduction to the established order proposals to improve tax effective local laws;

- Decision in the cases provided by law, regulations and methodical them advice on taxation;

- The formation and maintenance of the State register of natural persons - tax and other obligatory payments and the Single data bank on taxpayers - legal entities;

- Explanation of tax legislation among taxpayers;

the tasks assigned to the employee tax police include:

- Prevention of crime and other offenses in the field of taxation, their devel discovery, investigations and proceedings concerning administrative pravoporu target country;

- Search payers that evade taxes and other payments;

- Prevention of corruption in the state tax service and identify its facts;

- Ensuring the safety of employees of the state tax service, protecting them from unlawful acts related to execution service ref duties.

The main tasks of the State Tax Administration of Ukraine, according to Uca lows president of Ukraine on August 22, 1996 year № 760/96 "On Establishment The state Economy by Tax Administration of Ukraine and local government tax administra nistratsiy" are: monitoring the observance of tax legislation tion, correct calculation, complete and timely payments to the budgets of tax Kiv, fees and other mandatory payments, the legislation; acceptable Crucifixion decisions imposing financial sanctions and administrative shtra Thebes on violators of tax laws and ensure their recovery, with tection interests state in courts in cases involving the payment of tax intermediaries by taxes and other obligatory payments; adoption of normative and methodical documents them on taxation, accounting and reporting sti implementation of the relevant legislation.

Three groups of factors: natural, technological and social.

1. In natural areas (environmental factors) are climate, soil, geomorphic, biotic factors.

2. Factors manmade hazards in the area include technical, health and safety, organizational and physiological.

3. Factors danger in social sector public-legal, ethno-social, informational, psychological.

In extreme situations meant such a complex coordination activi sti conditions of safety that has to employee a special signif-bridge; situation objectively circumstances which, spryyayutsya and evaluated Researcher tnykom as hazardous to health and life of another person and very Researcher tnyka.

There are some extreme situations:

- Transient extreme situation - activity occurs in ill whom lack of time, with a maximum psychological stress and load-zhen tion, the need to act in the most rapid pace.

- The long-term extreme situation - physically and psychologically intense activity over time.

- Extreme situations with elements of uncertainty - the need for a decision in the presence of alternative, subjective good behaviors.

- Situations that require constant readiness for action - the employee is in a normal monotone conditions in anticipation of extreme change.

Extreme situations that arise because of a false or opportuni ing information are an important feature - the need to respond to the rapid en employee in the absence of his confidence in the reliability of information obtained tion.

The potential danger - occurs when any possible contact with the negative them as objects or subjects of the situation.

Imaginary danger - is the result of exaggeration or false negative assessment Thou rectification of the situation, the behavior of specific individuals, misinterpretation voice messages.

Provoked danger - caused by the appearance of certain personality traits are negative officer (aggressiveness, rudeness, cruelty, pride, arrogance, etc.) and corresponding wrongful responses from others.

The real danger - a consequence of the unfavorable dynamics of operational performance situation with real factors of threat to life and health of the worker.

Danger - a stress factor, which reflects the degree of awareness of employees ber tax police the circumstances in which the behavior of offenders, the effect of natural disasters, accidents or disasters, etc., may cause him or members of his family, physical, material or psychological harm, cause injury evaporation STU, possibly death.

Factors that determine susceptibility to hazards:

1. True contraindications to hazardous activities.

2. Temporary factors limiting the use of the tax police in danger pechnyh situations.

3. Manifestation of victim personal qualities that make workers vulnerable to evil force attacks.

4. Tactical and operational factors "dangerous" behavior of the employee.

5. Situational negative mental state employee.

6. Situationally psychological factors "dangerous" behavior of the employee. The concept of safety and danger.

Personal security tax police - a set of basic and interna assistance measures aimed at reducing hazards to imple flax-possible level, which guarantees the preservation of life and healthy care, normal mental status and capacity of the employee during func multifunctional duties, professional tasks in everyday and in extreme these situations.

Key measures of personal security: professional, spiritual, legal, tactical, psycho logo, educational, physical, individual.

1. Professional activities include acquisition and improvement of the service experience, combat, operational training, to his skillful use.

2. Spiritual measures include compliance culture behavior with colleagues from taxpayers to individuals who evade taxes, in a family of outsiders and stable moral behavior in different situations.

3. Legal measures - the compliance of the legal regulatory framework condi objective and challenge you professional performance. They provide the right knowledge legal norms, holding them in the performance of official duties and the development of appropriate regulations.

4. Tactical measures - knowledge of tactics criminals, and with this in mind skilful stagnation suvannya its tactical action to arrest the offender, getting re tance over it with minimal loss and maximum profit.

5. Psychological and educational activities - provide mobilizovanist psyche nastroyenistyu more viable, active, decisive action and willingness to act in difficult or dangerous to life or health situations.

6. Physical measures - the ability to apply measures against criminal attack against the life and health. They include physical development, ownership transmitters mom dogfight and create sustainable psychomotor status to external manifestations of danger in order to protect their professional actions.

7. Individual measures - a set of individual qualities and characteristics employee, his ability to effectively apply the necessary measures and means to ensure personal safety.

Ancillary measures of personal security - human, organizational, psychomotor, carry vni, medical, logistical, social, economic.

1. Human activities - ensuring efficient operation of staff in accordance with hone professional competence, qualification of prospects tion and improvement of professional skills of the employee.

2. Arrangements - providing organizational and management measures in accordance with applicable law and the direction of employees to use ment task management.

3. Psychomotor measures - staff development in intellectual, motor and psy homotornyh qualities.

4. Guidelines (management) activities - activities from management to for-security motes the attraction security staff. There briefings, training, devel boron situations bring appropriate orders and enforce the relevant regulations and guidelines.

5. Medical measures - the ability to provide first aid to the victim in both everyday and emergency situations using available medical and improvised.

6. Logistical arrangements - providing employees necessary and contempo them materially - technical means (weapons, special tools, equipment, personal, video, communications, transportation, etc..) To prompt and effective resolution of service tasks and duties .

7. Social events - the presence of social security tax militiamen (compulsory insurance in case of an accident during execution service local duties, medical care, the creation of appropriate conditions for work and rest) and increase the positive image of the profession.

8. Economic measures - the ability of employees to meet their material on 'needs and the needs of your family.

Principles for personal safety:

1. Organizational and legal.

2. Management.

3. Individual professional.

4. Methodically pedagogical principle.

5. The spiritual principle.

6. The psychological principle.

7. Specially-tactical principle. Organizational and legal principle - a system of objective conditions for the efficient and safe performance of professional activities.

1. By organizational and legal principles include: relevant government structures tours (Cabinet of Ministers, the State Tax Administration of Ukraine, Golo contribu administration tax police STA of Ukraine), the main task is scholarly KOVO reasonable implementation of legal, economic, logistical and other Shih opportunities provided by the state to protect the system in these scrap and its individual employees. Significant role played by the State Tax Administration of Ukraine, HUPM STA of Ukraine and in matters of social and psychological security: shaping a positive image through tax police at soby media and social organizations, groups creates tax police favorable socio-psychological atmosphere, improves style leadership of Twas like.

In addition to the organizational and legal principles as are the activities carry INEC tax police units that are effectively addressing espe ally to the safety of workers should:

- Analyze organizational, legal and socio-economic conditions of pravoo horonnoyi activities and factors that determine the actual level occupations rate risk;

- Formulate and submit proposals to the appropriate government agencies regarding enhancement governmental level security and safety of workers;

- Promptly communicate to subordinates orders, directives, instructions, practical advice and the latest information on issues of personal safety;

- Disseminate best practices and conduct with subordinates analysis of situations that led or could lead to accidents;

- Make effective contacts with government agencies (including other law enforcement agencies), public and private organizations and associations, the media, in order to ensure a high level of professional security and safety of workers;

- Mobilize existing economic and logistical capabilities to enhance the personal safety of employees of the tax police;

- Make specific management decisions to improve the level of occupational-safety and security;

- Organize training of tax officers in the combat system, service and professional psychological training;

- Conduct individual interviews and analysis of the performance of operational and business head tribute from a position of respect for personal safety;

- To train operational and tactical and psychological methods of safe behavior in various situations, operational performance and off duty, and others.

2. Management principle defines the relationship between the individual stages and eth pamy process personal safety. By the principle administrative vho dyat modalities of its implementation:

- Comprehensiveness;

- Planning;

- Control;

- Management;

- Bound feedback;

- Efficiency;

- Hierarchy;

- Staffing (selection, appraisal, etc.);

- Responsibility;

- Encouraging;

- Adequacy;

- Certainty;

- Yedynonachalnytstvo;

- Interaction;

- Coordination;

- Timeliness;

- Statistics;

- Other.

3. Individual professional principle - a system of measures to ensure personal safety and acquiring the necessary skills and experience.

Tax police to protect the personal safety must:

- Know and strictly implement the relevant orders, directives, practical guidance manuals STA HUPM Ukraine;

- Know the basic tactics of personal safety in these situations diversity of professional activities;

- Learn the basics of professional activity, mastery of ad hoc techniques, weapons, special facilities and communications and personal protective equipment;

- Form an individual willingness to use special equipment, weapons and special means and measures of physical effects;

- Be able to analyze and summarize the experience of safe behavior co-workers and other employees in the extreme conditions of performance;

- Know and apply creatively enrich tactics, techniques and tools provision of personal security and safety of colleagues and others.

4. Methodically pedagogical principle - a fundamental idea that determine the direction of finding safe solutions and provide methodological and information base.

They are:

- Consistency;

- Individual interviews;

- Analysis of operational performance and service problems from the standpoint of compliance with personal safety;

- Training of operational tactics;

- Study of psychological techniques of safe behavior;

- Formation of skills to act in emergency situations;

- Search for methods to reduce risk;

- Information;

- Classification;

- And others.

5. The spiritual principle - a culture of behavior the tax police (form ing tax and legal culture) in all possible spheres of its activity (in the service, at home, in the family of a third party, etc.).

They include:

- Tax culture;

- Legal culture;

- Work culture (performance management);

- Moral aspects;

- Ethical aspects;

- Respect for tradition;

- Culture communicate with colleagues and the elders;

- A culture of behavior of taxpayers;

- A culture of behavior from a third party;

- A culture of behavior in the family (home);

- Culture of free time;

- Culture uniforms and others.

6. The psychological principle - provides psychological readiness "for survival tion" is moral and behavioral settings that contribute to personal safety.

Psychological preparedness tax militiamen for provision of personal security includes:

- Basic psychological techniques to ensure personal safety in different situations-manitnyh professional activities;

- Psychological rules of communication with colleagues;

- Psychological rules of communication with taxpayers;

- Psychological rules of communication with outsiders;

- Improvement of individual psychological characteristics;

- Forming stable psychomotor status to external manifestations of danger;

- The ability to adapt after stressful situations;

- And others.

7. Specially-tactical principle - involves learning the basics of professions tion activities, mastery of special techniques, weapons, special them, means of physical restraint, communications and personal protective equipment; formation willingness to use weapons and active defense in extreme conditions.

They are:

- Improvement of professional activity;

- Mastery of special equipment;

- Lessons learned;

- Mastery of special equipment;

- Mastery of the weapon;

- Mastery of special protection;

- Mastery of the means of physical protection;

- Prediction of possible actions of the offender;

- Knowledge of the tactics of criminal elements;

- Ensuring continuous service;

- Interaction;

- Assessment of the forces and enemy forces;

- Formation of willingness to act in emergency situations;

- The ability to realistically assess the situation and make it relatively ade watt solutions and others.



Conclusion

So priorities in IBD ODPSU is implementation NPK CCU measures to ensure operational support for major corrupt dangerous areas of the state tax serve ZHBI, including tax administration, control and Inspection work ing administration of excise duty, working with tax debt (use of ing tax pledge), detection and removal of illicit goods and bezposere dnye maintain safe working conditions for the employees of the State Tax Service, prevent draw them into illegal activities, previous tion and disclosure of mercenary and other intentional crimes related tion from service activities.

Special attention units to combat corruption is the control re virochna work of the State Tax Service. This direction ro bots most vulnerable to corruption because it comes directly contact her taxman and entrepreneur, characterized by high exposure to the "human factor."

From performance units to combat corruption depends reputa tion of DPS, support and shaping positive reputation, which is the responsibility not only of workers units to combat corruption and every taxman.



References

1. The Constitution of Ukraine on June 28, 1996

2. The Criminal Code of Ukraine.

3. Criminal Procedure Code of Ukraine.

4. Law of Ukraine "On the State Tax Service of Ukraine" dated February 5, 1998.

5. Law of Ukraine "On militia" of 20 December 1990.

6. Law of Ukraine "On Combating Corruption" / / Regulations regarding public right voporyadku - K. atall, 1998.

7. Law of Ukraine "On State Secrets" / / Regulations regarding health right order - K. atall, 1998.

8. Law of Ukraine "On the safety of persons involved in the criminal justice" / / atall. 1998.

9. Law of Ukraine "On Information" / / Regulations regarding health offenders row-K.: Atall ,1998-580s.

10. Law of Ukraine "On Health Care," from November 19, 1992. / / BD. - 1993. - № 4.

11. Order of the President of Ukraine "On improving coordination consideration infor mation about the corrupt actions of the state tax serve ZHBI" on July 11, 2000 № 241/2000-rp.

12. Extract from the Law of Ukraine "On the State Tax Service of Ukraine" as amended by the Act of December 24, 1993 № 3813-XII as amended in accordance with the laws of 14 December 1994. № 287/94 BP from July 11, 1995 № 297 / 95-BP on May 16, 1996 № 203/96 BP, on February 5 and 98, the number 83/98 BP. Chapter V Tax Police. Articles 19-27.

13. Statistical data management to combat corruption and security in the STA of Ukraine in 2009

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