In the writings of modern scientists - specialists in Poland and Ukraine in the field of criminal procedure,
criminology, and operational-investigative activities, the topics of controlled procurement or operational-
intelligence activities have a certain elaboration, but from the point of view of concepts, general
foundations, general organizational and tactical aspects (Arkusha, 2001; Miłkowski, 2020; Łabuz, Kudła,
& Safjański, 2020). Direct attention is not paid to the issue of controlled procurement as a form of control
over the commission of a crime in the sphere of circulation of excise goods. In Ukraine, the issue of using
the results of operational investigative activities in the process of proof was raised fragmentarily, but they
used the normative acts in force at that time, without taking into account the specifics of such an undercover
investigative action as control over the commission of a crime.
To tactically compare controlled procurement with operational intelligence activities implemented in
Poland, it is necessary to raise the issue of structural and functional restructuring of operational units in
general and the National Police of Ukraine in particular. As a result of the adoption of the Criminal
Procedure Code of Ukraine in 2012, the offensive function of operative units in combating economic crime
is limited, while the subjects of investigative activity have received a significant number of new functions
that were not inherent to them before, in particular, in the part of conducting covert investigative (search)
actions. The tactical features of undercover investigative (search) actions remain unknown to many of the
investigators because undercover investigative (search) actions continue to be entrusted to operative units.
But at the same time, the investigators lose the opportunity to directly perceive the entire set of factual data
obtained during the investigation, and the employees of the operative units essentially act as executors, not
acting directly to counter the crimes provided for in Art. 204 of the Criminal Code of Ukraine (Law No.
2135-XII, 1992).
In our opinion, for such operational activity in Poland or controlled procurement in Ukraine to have an
effective impact on combating the investigated type of crime, they cannot be considered a single measure
or a separate action. Etymologically, the concept of "action" implies any single action (Savchenko, 1999).
In turn, they represent a complex of tactical content actions, coordinated in terms of time and content, using
the capabilities of various subjects. That is why the wording "activity" used in Poland is considered by us
to be a good one for indicating the essence of the analyzed countermeasure.
As a result of the analysis of the practice of combating such crimes, we will determine the general
theoretical provisions regarding the constituent elements of controlled procurement (which is essentially
one of the forms of operational intelligence activity in Poland) regarding the crime related to the field of
excise goods:
1. The object of control is social relations, the protection of which is carried out using control over the
commission of crimes related to the sale of excise goods. The subject of controlled procurement is
ethyl alcohol and other alcohol distillates, alcoholic beverages, beer; tobacco products, tobacco, and
industrial tobacco substitutes; petroleum products, liquefied gas; passenger cars, their bodies, trailers
and semi-trailers, motorcycles; other instruments of crime or equipment for their production. Let's
emphasize that in Poland today, various types of liquid fuel are the most common subject (Duży, 2013);
in Ukraine - amber, and alcohol. The entire list of subjects of controlled procurement as a form of
control over the commission of crimes related to the illegal sale of excise goods can be expanded,
taking into account the legislation of the states.
2. The objective side is actions to control illegal sales, transportation, and other actions about excise
goods. The methods and forms of its implementation, the specifics of the use of operational and
technical means, and the place, time, and duration are determined by the nature of the excise goods.
So, for example, illegal activity with liquid fuel manifests itself in several offenses: non-payment of
excise duty, fictitious entrepreneurship (involvement in a pole company agreement), falsification of
documents to reduce income or increase expenses, legalization (laundering) of income (Piątkowska,
2018). In Ukraine, the term "technology of criminal activity" is used in this sense. Therefore, control
over illegal activity in the sphere of circulation of excise goods in the sense of operational activity can
counteract other criminal manifestations at the same time.
3. Subjects are a prosecutor, an investigator, or a unit authorized for operational intelligence activities,
persons who cooperate with law enforcement agencies on a confidential basis or contribute to
procedural or operational activities. Let's detail some points.
In Ukraine, all operational units can be classified into the following groups: the first are units that carry out
operational and investigative activities in full, have the right to carry out covert work, organize and conduct