Preview

Bulletin of the Law Enforcement Academy

Advanced search

PARALLEL FINANCIAL INVESTIGATIONS IN THE MECHANISM OF DETECTING AND PROVING BRIBERY IN THE FIELD OF PUBLIC SERVICES

https://doi.org/10.52425/25187252_2026_39_156

Abstract

The article examines the role of parallel financial investigations in detecting and proving bribery in the field of public services under conditions of increasing complexity of financial schemes and growing latency of corruption practices. It is substantiated that contemporary corruption in this sector is characterized by a multilayered financial architecture, the involvement of intermediaries and affiliated persons, and the masking of illegal remuneration as lawful business transactions, which significantly reduces the effectiveness of traditional procedural approaches. Based on the analysis of pre-trial investigation materials and law enforcement practice, typical schemes of obtaining illegal benefits in the provision of public services, including in specialized public service centers, are identified and their systemic and repetitive nature is demonstrated. The article formulates proposals aimed at improving investigative tactics, institutionalizing the “follow the money” principle and integrating parallel financial investigations into the national anti-corruption framework.

About the Author

G. A. Taubayeva
The Law Enforcement Academy under the Procesutor General’s Office of the Republic of Kazakhstan
Kazakhstan

Taubayeva Gulfarida Amandykovna – Associate Professor of the Department of Criminal Prosecution at the Institute of Professional Education 

Kosshy



References

1. Luneev, V.V. Motivacija prestupnogo povedenija / V.V. Luneev. – M.: Nauka, 1991. – 107s.

2. Trifonova,K.A.Pravovoj institut vozvrashhenija ugolovnogo dela na dopolnitel'noe rassledovanie: problemy teorii i praktiki: monografija / K.A. Trifonova. – M.: Jurlitinform, 2014. – 103 s.

3. Lopashenko, N.A. Korrupcionnye prestuplenija: ugolovno-pravovoj analiz / N.A. Lopashenko. – M.: Jurajt, 2021. – 312 s.

4. Astanin, V.V. Finansovye mehanizmy korrupcii: kriminologicheskij i pravovoj analiz / V.V.Astanin. – M.: Prospekt, 2019. – 224 s.

5. Golovko, L.V. Dokazyvanie po ugolovnym delam o korrupcionnyh prestuplenijah / L.V. Golovko. – M.: Statut, 2021. – 286 s.

6. Shumilov, A.Ju. Parallel'nye finansovye rassledovanija: teorija i praktika /A.Ju. Shumilov. – M.: Norma, 2022. – 198 s.

7. Levi, M. Understanding the Laundering of Organized Crime Money / M. Levi, M. Soudijn // European Journal of Criminology. – 2020. – Vol. 17 (4). – Pp. 473-491.

8. Ryder, N. Financial Crime in the 21st Century: Law and Policy / N. Ryder. – Cheltenham: Edward Elgar Publishing, 2019. – 368 p.

9. Unger, B. Money Laundering and Terrorist Financing / B. Unger, J. Ferwerda. – Cheltenham: Edward Elgar Publishing, 2011. – 352 p.

10. Greenberg, T. Stolen Asset Recovery: A Practitioner’s Handbook / T. Greenberg, et al. – Washington, DC: World Bank, 2009. – 324 p.


Review

For citations:


Taubayeva G.A. PARALLEL FINANCIAL INVESTIGATIONS IN THE MECHANISM OF DETECTING AND PROVING BRIBERY IN THE FIELD OF PUBLIC SERVICES. Bulletin of the Law Enforcement Academy. 2026;(1 (39)):156-163. (In Russ.) https://doi.org/10.52425/25187252_2026_39_156

Views: 114

JATS XML


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2518-7252 (Print)
ISSN 3079-4609 (Online)