Policing Economic Transition and Increasing Revenue: A Case Study of the Federal Tax Police Service of the Russian Federation 1992–1998

THE TURMOIL IN THE ECONOMY of the Russian Federation during 1997-98 has particularly highlighted the problems of non-payment of taxes as a contributory factor in the crisis. Whilst the situation is undoubtedly a political and economic crisis, it would not normally be thought of as a general problem for police agencies, although, of course, police agencies could be expected to have duties in respect of any consequent public order problems or in cases of fraud. However, it must be recognised that the change from closed, centrally planned economy to open, free market economy has happened at such a pace in the Russian Federation that the political, administrative and law enforcement systems are struggling to enact appropriate laws and develop appropriate regulatory and enforcement agencies. When new agencies such as the Federal Tax Police Service (Federal'naya sluzhba nalogovoi politsii) are established, they merit