Особливості виявлення правоохоронцями зловживань при обігу нафтопродуктів

Abstract

Розглянуто питання викриття працівниками правоохоронних органів основних джерел створення надлишків нафтопродуктів та шляхи їх фальсифікації з метою обману споживачів і отримання незаконних прибутків. Розроблено рекомендації щодо встановлення жорсткого контролю за кількісним та якісним складом нафтопродуктів на нафтобазах, складах, автозаправних станціях під час їх прийому, зберігання та реалізації.

The most important law enforcement function is opposition to the criminal «business» and the theft of state budget. And this function is realized within its competence by internal affairs agencies of Ukraine, which tasks are to detect and prevent various economic crimes. That’s why analysis of the sources of offences and elaboration of recommendations for establishing strict supervision (control) for the quantitative and qualitative state of oil at oil bases, warehouses and gas stations while its reception, storage and sale is very relevant issue. Analysis of crime solving by the internal affairs agencies of Ukraine makes possible to set the most significant conditions contributing to the thieves to carry out their criminal intentions. Such conditions include: – shortcomings in the current system providing vehicles with oil products; – failure to comply with existing normative acts regulating the sale of oil products; – shortcomings in conducting financial control and auditing activities; – poor technical capacity in the sphere of oil products supply. Law enforcement officers should be familiar with the techniques, which apply criminals to achieve their criminal goals, in order to safely cut channels of oil steal, confidentially be familiar with the operative situation. Creation of unrecorded overages is the most characteristic actions of thieves. They can be created at oil bases, gas stations and transport companies. In this case, criminals make frauds, create oil re-grading, falsify products and documents and confuse accounting and reporting. Such phenomena thrive to a great extent at gas stations and transport companies. In particular, the most common ways of creating unrecorded overages at transport companies are: – introduction of data by the manager at filling information upwards actually issued oil products to drivers; – fraud in milage and traffic volume in waybills of drivers and reporting documents; – gasoline’s write-off to idle transport by managers or mechanics of transport companies; – transfer of petrol coupons by gas stations’ operator in order to cover the shortage of oil products illegally sold with cash. Stated methods of creating unrecorded overages and oil theft are not exhaustive. Every single case of all committed by criminals situations may evolve, may be updated with new, others; communicate with each other aiming to hide their criminal actions.

Рассмотрен вопрос выявления работниками правоохранительных органов основных источников создания излишков нефтепродуктов и пути их фальсификации с целью обмана потребителей и получения незаконных прибылей. Разработаны рекомендации по установлению жесткого контроля за количественным и качественным составом нефтепродуктов на нефтебазах, складах, автозаправочных станциях при их приеме, хранении и реализации.