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"Зовнішня торгівля: економіка, фінанси, право" з економічних та юридичних наук 

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UDC 343.37   DOI: https://doi.org/10.31617/zt.knute.2019(102)05
     
DAVYDENKO Valery,
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-3798-2760
  Candidate of Sciences (Law), Associate Professor, Associate Professor at the Department
of General Law disciplines of Kyiv National University of Trade and Economics
19, Kyoto str., Kyiv, 02156, Ukraine
 

THE TACTIC OF EXPOSING FALSE TESTIMONY IN THE INVESTIGATION OF ECONOMIC CRIMES

Background. According to Article 67 of the Constitution of Ukraine, the citizens of Ukraine shall duly carry out their obligations with regard to paying taxes and levies in accordance with the procedure and to the extent established by law.
However, in the complex military-political and economic circumstances in the country there are quite a few individuals who either systematically or given the chance take the opportunity to improve their material and financial standing by unlawful misappropriation of somebody else’s property, and funds, primarily state and community property. The legal scholars face a complex task of solving the problems of investigation of economic crimes, creating forensic methods of influencing the exposure of false testimonies and other forms of investigation obstruction.
Analysis of recent researches and publications. Certain issues of scientific support of the investigation in the economic field were researched by V. P. Bakhin, V. V. Vasylevych, O. M. Dzhuzha, V. S. Kovalskyi, O. H. Kolb, V. O. Konovalova, V. S. Kuzmichov, D. Y. Nikyforchuk, I. V. Pyrih, M. V. Saltevskyi, S. S. Cherniavskyi and other Ukrainian forensic legal scientists.
The aim of this article is to examine the problems and formulate proposals for the optimal overcoming of the obstruction of the investigation of economic crimes.
Materials and methods. The research methodology rests upon a set of philosophical,general scientific and special approaches, principles and methods of cognition. In the process of work, the following methods were used: dialectical, formal-dogmatic, comparative legal methods, the method of structural and system analysis.
The provisions and conclusions of the article are based on empirical research, personal observations and practical experience of the author in the public prosecution system, the examination of academic papers, analysis of legal literature and legislative acts.
Results. It is the financial and material background of certain economic domains’ that constitutes the subject matter of unlawful infringements of economic criminals. As a result of this, given that such crimes are mercenary, they substantially prejudice the relations in economic field. The following typical subjects of their study should be named in the first place: the heads at different levels and other officials performing organizational and managerial as well as administrative and economical functions. This also may be the individuals who were entrusted with somebody else’s property or managed it, for instance, according to the qualification under Article 191 of the Criminal Code of Ukraine. Such individuals utilize their administrative and managerial powers to the fullest extent in order to obstruct the detection and investigation of crimes.
At their disposal is the whole range of required financial and economic documentation and the possibility of its forgery or destruction are not excluded. And finally, the criminals in the economic field are for the most part well-informed, highly qualified professionals with experience in embezzlements and other types of abuse of office; hence they have sufficient subjective capacities for the professional preparation, commission, and further concealment of the crime.
Conclusion. The typical personality of an economic criminal, his or her status as the head or that of another official are interconnected with the criminal intent in the system of management, and are basic elements of influencing the formation of unfavorable investigative situations during the pre-trial investigation. The corruption elements of economic crimes should not be overlooked as well.
The effectiveness of carrying out the investigative (search) actions and particularlyinterviews, depend on the investigator’s awareness in certain questions, for instance the production technology, financial and economic activity of a certain institution or organization.
The sources of forensically important information are concentrated in the essence of the urgent and primary investigative (search) measures such as visual examinations and searches. However the most informative, difficult and numerous are the interviews which should be planned and carried out without delay and with optimal use of tactical methods, operations and combinations.
 
Keywords: economical criminality, investigative situation, forms of counteraction to investigation, obstruction of investigation, false testimonies, corruption, proving circumstances, tactical methods.

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