FORENSIC-ECONOMIC EXPERTISE IN PROVING CIRCUMSTANCES THAT ARE SUBJECT TO COMPULSORY PROOF IN THE INVESTIGATION OF CRIMES IN THE FIELD OF FINANCING SOCIAL TARGETED PROGRAMS


  • D. Viter
Keywords: crimes, financing of social target programs, economic knowledge, forensic economic examination, verification, proof.

Abstract

Traces of criminal activities in the field of financing social targeted programs are often reflected in a number of documents that this activity is issued and accompanied. In this regard, one of the leading places in the investigation of criminal proceedings for such crimes are expert studies on the use of techniques and methods for diagnosing the financial and economic situation of the enterprise. The purpose of the article is to outline the features of forensic economic expertise and to highlight their capabilities in proving circumstances that are subject to mandatory proving when investigating crimes in the field of financing social targeted programs. The article emphasizes that the results of economic research in the form of a conclusion of a forensic expert is one of the sources of evidence in criminal proceedings, which is objective and reflects the correlation relations in the criminal process regarding the establishment of objective truth in a particular criminal proceeding and its solution. essentially.

It was noted that the practice of investigation and consideration by the courts of crimes in the field of financing social targeted programs indicates that there are not many cases in which the issues that are addressed by it go beyond the limits of expert knowledge, which indicates the problem of identifying the initiator of examination of the species and subspecies Forensic-economic expertise, the characteristics of the subject and object of this expertise and its subspecies are given. The attention is drawn to the fact that the practical activity of an expert, the limits of his competence in determining the range of issues that he can solve depends on the correct definition of the subject and the object of the examination. It is established that one of the peculiarities of committing crimes in the sphere of financing social targeted programs is that they are committed by officials using multi-combinations and related to the concealment of data in accounting documents. It is proved that all collected valid and fictitious documents, informal notes of materially responsible persons should be attached to the materials of the proceedings; interrogated all persons who can testify about the crime in the sphere of funding social targeted programs, as well as all the expert opinions, the conclusions of which can be used by an expert-economist to provide an expert’s opinion.

References

Cheberiak, P. P. (2013). Zavdannia sudovykh ekspertyz pry rozkrytti y rozsliduvanni zlochyniv, vchynenykh v ekonomichnii sferi Ukrainy. Naukovi zapysky Lvivskoho universytetu biznesu ta prava. Vyp. 10. 83-88. URL: http://nbuv.gov.ua/UJRN/Nzlubp_2013_10_22 (data zvernennia 21.06.2019) [in Ukrainian].
Golubyatnikov, S. P. (1997). Ispol’zovaniye bankovskikh dokumentov pri vyyavlenii khishcheniy v kliyentskikh organizatsiyakh: ucheb. posobiye. Nizhniy Novgorod: Nizhnegorodskiy yuridicheskiy ínstitut MVD Rosii [in Russian].
Instruktsiia pro pryznachennia ta provedennia sudovykh ekspertyz ta Naukovo-metodychny rekomendatsii z pytan pidhotovky ta pryznachennia sudovykh ekspertyz ta ekspertnykh doslidzhen: nakaz Ministerstva yustytsii Ukrainy vid 8. 10. 1998 r. № 53/5 (zi zminamy ta dopovnenniamy). Ofitsiinyi Visnyk Ukrainy. 1998. № 46 [in Ukrainian].
Khomutenko, O. V., Kudriashova, S. V. (2010). Pro predmet i obiekt sudovoi ekonomichnoi ekspertyzy. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky: zbirnyk naukovykh prats. Vyp. 10. Kharkiv, Pravo. 553-561 [in Ukrainian].
Kryminalny i protsesualnyi kodeks Ukrainy (zi zminamy ta dopovnenniamy) vid 13.04.2012 № 4651-VI. Vidomosti Verkhovnoi Rady Ukrainy. 2013. № 9-10, № 11-12, № 13. St. 88 [in Ukrainian].
Lysenko, V. V. (2004). Kryminalistychne zabezpechennia diialnosti podatkovoi militsii: (Teoriia ta praktyka). Kyiv: Lohos [in Ukrainian].
Vodopian, N. F. (2008). Mezhi kompetentsii eksperta pry vykonanni sudovo-ekonomichnykh ekspertyz. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky: zbirnyk naukovykh prats. Kharkiv: Pravo. Vyp. 8. 464-475 [in Ukrainian].
Yeremin, S. G. (2007). Metody proverki i issledovaniya bukhgalterskoy informatsii dlya ustanovleniya dokazatel’stv po delam o prestupleniyakh v sfere ekonomiki. Audit I finansovyy analiz. № 2.1-8 [in Russian].
Yevdokimenko, S. V. (2016). Teoriia i praktyka sudovo-ekonomichnoi ekspertyzy. Kharkiv: Panov [in Ukrainian].

Abstract views: 23
PDF Downloads: 35
Published
2019-12-04
How to Cite
Viter, D. (2019). FORENSIC-ECONOMIC EXPERTISE IN PROVING CIRCUMSTANCES THAT ARE SUBJECT TO COMPULSORY PROOF IN THE INVESTIGATION OF CRIMES IN THE FIELD OF FINANCING SOCIAL TARGETED PROGRAMS. Theory and Practice of Forensic Science and Criminalistics, 20(2), 403-414. https://doi.org/10.32353/khrife.2.2019.31