Specific Economic Expertisein Investigation of Economic Criminal Offenses
Keywords:
special economic expertise; forensic economic examination; audit; documentary verification; specialist economist; interrogation; economic criminal offenses.
Abstract
Annotation: This article purpose is to clarify the role, place and significance of special economic knowledge in the investigation of criminal offenses in the sphere of economic activity, as well as to determine the optimal forms of their application at different stages of criminal proceedings. The methodological research basis was general scientific and special legal methods (dialectical, systemic-structural, functional, legal-dogmatic, interpretative and comparative-legal ones). It is substantiated that effective investigation of economic criminal offenses is impossible without involving knowledge that goes beyond the boundaries of traditional legal competence. Complexity of financial schemes, the multi-stage nature of economic processes and the similarity of criminal transactions to legal economic activity require the participation of economists, auditors, accountants and other specialists in the financial and economic field. Significance of audits and documentary checks as a non-procedural form of application of special economic knowledge is revealed, and the clarification of the audit report is also characterized as a reference and consulting activity that ensures the correct interpretation of special terms, methods and financial conclusions. Particular attention is paid to the participation of a specialist economist in investigative (detective) actions, primarily in interrogation as a procedural tool for increasing the accuracy, completeness and reliability of the testimony received. It is argued that professional support of the investigator from a specialist is an important element in ensuring the proper quality of evidentiary information. The grounds and significance of the appointment of forensic economic and forensic accounting examinations are determined, which are the main forms of scientifically substantiated assessment of financial and economic operations and the elimination of contradictions that arise during the analysis of audit materials. It is summarized that special economic knowledge is a system-forming component of evidence in criminal proceedings of an economic nature. Their rational use contributes to increasing the efficiency of pre-trial investigation, ensures the accuracy of financial assessments, minimizes the risk of errors, and helps restore the violated rights of the state and business entities.
References
Cherniavskyi, S. S., Tsutskiridze, M. S. (2016). Aktualni problemy pryznachennia sudovo-ekonomichnykh ekspertyz ta dokumentalnykh revizii u kryminalnomu provadzhenni [Actual problems of the appointment of forensic economic examinations and documentary audits in criminal proceedings]. Aktualni pytannia vykorystannia mozhlyvostei pozaplanovykh dokumentalnykh revizii ta inshykh perevirok u kryminalnomu sudochynstvi : mat-ly mizhvidom. nauk.-prakt. seminaru (Kyiv, 30.06.2016). Kyiv. URI: https://elar.navs.edu.ua/jspui/handle/123456789/4516 [in Ukrainian].
Didenko, V. L. (2024). Vykorystannia spetsialnykh znan pry rozsliduvanni kryminalnykh pravoporushen u biudzhetnii sferi [The use of special knowledge during the investigation of criminal offenses in the budgetary sphere] : dys. … kand. yuryd. nauk. Dnipro. URL: https://dduvs.edu.ua/wp-content/uploads/files/Structure/science/rada/new_d0872702/2024/1/1/d.pdf [in Ukrainian].
Dikan, L. V., Ponikarov, V. D., Kozhushko, O. V. (2014). Sudovo-ekonomichna ekspertyza [Forensic economic examination] : navch. posib. Kharkiv. URL: https://surl.li/bdbhfa [in Ukrainian].
Dondyk, H. P. (2011). Vykorystannia spetsialnykh bukhhalterskykh znan pry rozsliduvanni zlochyniv u sferi silskohospodarskoho vyrobnytstva [The usage of special accountant knowledge during the investigation of crimes in the sphere of agricultural production] : dys. … kand. yuryd. nauk. Dnipropetrovsk. URL: https://uacademic.info/ua/document/0411U006932 [in Ukrainian].
Dondyk, H. P. (2013). Napriamy vdoskonalennia vykorystannia spetsialnykh bukhhalterskykh znan pry rozsliduvanni zlochyniv u sferi ekonomiky [Directions for improving the use of special accounting knowledge in the investigation of economic crimes]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia «Iurydychni nauky». Vyp. 5. Т. 2 [in Ukrainian].
Dondyk, N. Ya. (2006). Vykorystannia spetsialnykh bukhhalterskykh znan pry rozsliduvanni ekonomichnykh zlochyniv [Using special accounting knowledge in economic crime investigation] : dys. … kand. yuryd. nauk. Kharkiv. URL: https://uacademic.info/ua/document/0406U002942#google_vignette [in Ukrainian].
Fedchyshyna, V. V. (2018). Spetsialni ekonomichni znannia ta yikh vykorystannia v khodi operatyvno-rozshukovoi diialnosti, dosudovoho rozsliduvannia i sudovoho rozghliadu: teoretyko-pravovi osnovy [Special economic knowledge and their use during operational and investigative activities, pre-trial investigation and trial: theoretical and legal foundations]. Aktualni problemy vitchyznianoi yurysprudentsii. № 3. URL: http://apnl.dnu.in.ua/3_2018/48.pdf [in Ukrainian].
Fedchyshyna, V. V. (2018). Spetsialni ekonomichni znannia u pravovykh systemakh Yevropy, Avstralii ta SShA [Special economic knowledge in the legal systems of Europe, Australia and the United States]. Naukovyi ohliad. T. 3. № 46. URL: https://naukajournal.org/index.php/naukajournal/article/view/1505/1588 [in Ukrainian].
Horlachuk, A. (2021). On Forensic Economist Specific Expertise. Theory and Practice of Forensic Science and Criminalistics. Is. 2 (24). DOI: 10.32353/khrife.2.2021.09.
Hovorova, K. I. (2021). Teoretychni ta zahalno-metodychni polozhennia sudovoi ekonomichnoi ekspertyzy dokumentiv finansovo-kredytnykh operatsii [Theoretical and General Methodological Provisions of the Forensic Economic Examination of the Documents of Financial and Credit Operations] : dys. … d-ra filos. v haluzi prava. Kharkiv. URL: https://uacademic.info/ua/document/0821U100821#google_vignette [in Ukrainian].
Hubanova, I. V. (2025). Teoretychni ta zahalno-metodychni polozhennia sudovoi ekonomichnoi ekspertyzy finansovo-hospodarskoi diialnosti pidpryiemstv [Theoretical and general methodological provisions of the forensic economic examination of financial and economic activity of enterprises] : dys. … d-ra filos. v haluzi prava. Kharkiv. URL: https://drive.google.com/file/d/1Y2WmdhFjRx-FGO1s1J68jdWM4smSSk-b/view [in Ukrainian].
Kaplina, O., Maryniv, N. (2018). Provedennia revizii ta perevirok u kryminalnomu provadzhenni: dysonans zakonodavstva ta pravozastosovnoi praktyky [Conducting audits and inspections in criminal proceedings: dissonance of legislation and law enforcement practice]. Pidpryiemnytstvo, hospodarstvo i pravo. № 2. URL: http://nbuv.gov.ua/UJRN/Pgip_2018_2_37 [in Ukrainian].
Kharkevych, Yu. I. (2024). Kryminalistychna metodyka rozsliduvannia kryminalnykh pravoporushen, pov’iazanykh iz derzhavnym finansuvanniam haluzi okhorony zdorov’ia v umovakh pandemii [Criminalistics methodology for investigating criminal offences related to public funding of the healthcare sector in a pandemic] : dys. … d-ra filos. v haluzi prava. Kyiv. URL: https://uacademic.info/ua/document/0824U001492 [in Ukrainian].
Kniaziev, S. V. (2025). Teoriia ta praktyka rozsliduvannia kryminalnykh pravoporushen u biudzhetnii sferi Ukrainy [Theory and practice of investigation of criminal offenses in the budgetary sphere of Ukraine] : dys. … d-ra yuryd. nauk. Kyiv. URL: https://www.uacademic.info/ua/document/0525U000090 [in Ukrainian].
Kopytko, V. Yu., Atamanchuk, V. (2025). Metodyka zaluchennia spetsialista do revizii ta audytorskykh perevirok u kryminalnomu provadzhenni [Methodology or involving a specialist in audits and checks in criminal proceedings]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia: Pravo. Т. 3. № 89. DOI: 10.24144/2307-3322.2025.89.3.54 [in Ukrainian].
Kovalov, Yu. Yu. (2021). Vykorystannia spetsialnykh znan pid chas rozsliduvannia koruptsiinykh zlochyniv [Use of special knowledge in the investigation of corruption crimes] : dys. … d-ra filos. v haluzi prava. Kharkiv. URL: https://uacademic.info/ua/document/0821U100819#google_vignette [in Ukrainian].
Kryvun, S. I. (2025). Vykorystannia spetsialnykh znan pid chas rozsliduvannia netsilovoho vykorystannia biudzhetnykh koshtiv [Using specialized knowledge when investigating misuse of budget funds] : dys. … kand. yuryd. nauk. Kyiv. URL: https://elar.navs.edu.ua/server/api/core/bitstreams/f5f0ece1-d195-49a1-b3b3-25e4e16232f5/content [in Ukrainian].
Kurylenko, D. V. (2017). Instytut obiznanykh osib u zmahalnomu kryminalnomu provadzhenni [The Concept of versed persons in adversary criminal proceeding] : avtoref. dys. … kand. yuryd. nauk. Kharkiv. URL: https://dspace.univd.edu.ua/server/api/core/bitstreams/6f82595b-1d94-4b6e-9ca8-8903b4b79b7c/content [in Ukrainian].
Nehanov, V. V. (2018). Vykorystannia vysnovkiv revizii u kryminalnomu provadzhenni [Use of revision’s (audit’s) findings in criminal proceedings] : dys. … kand. yuryd. nauk. Kyiv [in Ukrainian].
Opanasenko, N. O. (2018). Kryminalistychna kharakterystyka ta osnovni polozhennia rozsliduvannia shakhraistva, vchynenoho orhanizovanymy zlochynnymy hrupamy u sferi zhytlovoho budivnytstva [Criminalistic characteristics and the substantive provisions of the investigation of fraud, committed by organized crime groups in the field of housing construction] : dys. … kand. yuryd. nauk. Kyiv. URL: https://uacademic.info/ua/document/0419U000090 [in Ukrainian].
Orel, A. M., Chumakov, D. D., Verizhenko, O. S. (2025). Teoretyko-pravovi zasady ta praktychne zastosuvannia spetsialnykh znan u protydii ekonomichnii zlochynnosti [Theoretical and legal principles and practical application of special knowledge in combating economic crime]. Naukovi innovatsii ta peredovi tekhnolohii. Seriia «Pravo». № 4 (44). DOI: 10.52058/2786-5274-2025-4(44)-1732-1743 [in Ukrainian].
Pchelina, O. V. (2017). Teoretychni zasady formuvannia ta realizatsii metodyky rozsliduvannia zlochyniv u sferi sluzhbovoi diialnosti [Theoretical basis of formation and implementation of methods of investigating crimes in sphere of service activity] : avtoref. dys. … d-ra yuryd. nauk. Kharkiv. URL: https://dspace.univd.edu.ua/server/api/core/bitstreams/8a2b0b63-3f26-4980-90a2-a383f9f6fe39/content?trackerId=15a163407f39c4ae [in Ukrainian].
Petrova, I. A. (2012). Teoretyko-pravovi ta orhanizatsiino-metodolohichni zasady rehuliuvannia sudovo-tovaroznavchykh ekspertyz [Theoretical-legal and organizational-methodological bases of regulation of the forensic and commodity examinations of consumer goods] : dys. … d-ra yuryd. nauk. Kharkiv. URL: https://uacademic.info/ua/document/0512U000231 [in Ukrainian].
Pyrih, I. V. (2015). Teoretyko-prykladni problemy ekspertnoho zabezpechennia dosudovoho rozsliduvannia [Theoretical and applied problems of expert support of pre-trial investigation] : monohrafiia. Dnipropetrovsk. URL: https://dduvs.edu.ua/wp-content/uploads/files/Structure/library/student/monogr.pdf [in Ukrainian].
Shapoval, O. V. (2017). Kryminalistychne zabezpechennia rozsliduvannia ekonomichnykh zlochyniv [Forensic support for the investigation of economic crimes] : avtoref. dys. … kand. yuryd. nauk. Kyiv [in Ukrainian].
Shcherbakovskyi, M. H. (2016). Teoretyko-metodolohichni ta prakseolohichni zasady sudovykh ekspertyz u kryminalnomu protsesi [Theoretical, Methodological and Praxeological Principles of Forensic Expertise in Criminal Proceedings] : avtoref. dys. … d-ra yuryd. nauk. Kharkiv. URI: http://dspace.univd.edu.ua/xmlui/handle/123456789/2582 [in Ukrainian].
Shcherbakovskіi, M. G., Kravchenko, A. A. (1999). Primenenie spetsialnykh znanii pri raskrytii i rassledovanii prestuplenii [Application of special knowledge in the disclosure and investigation of crimes]. Kharkov [in Russian].
Shevchenko, O. V. (2017). Vykorystannia spetsialnykh tovaroznavchykh znan pid chas dosudovoho rozsliduvannia [Use of special commodity knowledge during pre-trial investigation] : dys. … kand. yuryd. nauk. Kyiv. URL: https://elar.navs.edu.ua/server/api/core/bitstreams/d98763bb-23dc-4972-a52b-f8ee188e34ef/content [in Ukrainian].
Shramko, O. M. (2021). Vykorystannia spetsialnykh znan pid chas rozsliduvannia koruptsiinykh kryminalnykh pravoporushen [Use of special knowledge in the investigation of corruption offenses] : dys. … d-ra filos. v haluzi prava. Kyiv. URL: https://uacademic.info/ua/document/0821U102258 [in Ukrainian].
Simakova-Yefremian, E. B. (2017). Teoretyko-pravovi ta metodolohichni zasady kompleksnykh sudovo-ekspertnykh doslidzhen [Theoretical and methodological foundations of complex forensic research] : dys. … d-ra yuryd. nauk. Kharkiv. URL: https://uacademic.info/ua/document/0517U000760 [in Ukrainian].
Tiulieniev, S. (2024). Mistse i znachennia ekonomichnykh ekspertyz u kryminalnykh provadzhenniakh shchodo rozsliduvannia reiderstva [The place and significance of economic expertise in criminal proceedings regarding the investigation of raiding]. Suchasni napriamky rozvytku sudovoi ekspertyzy ta kryminalistyky : zb. Vseukr. nauk.-prakt. konf. z nahody 110-rich. diialn. ONDISE Min’iustu Ukrainy (Odesa, 05.09.2024). Odesa. URL: https://ndekc.lviv.ua/pdf/311020242.pdf [in Ukrainian].
Tiulieniev, S. A. (2024). Appointment of forensic examinations in the course of investigation of criminal offences related to raiding. Law and Safety. Vol. 92. No. 1. DOI: 10.32631/pb.2024.1.10.
Trach, S. S. (2023). Kryminalistychna metodyka rozsliduvannia kryminalnykh pravoporushen u sferi hospodarskoi diialnosti v Ukraini [Forensic methods of investigation of criminal offenses in the field of economic activity in Ukraine] : monohrafiia. Odesa [in Ukrainian].
Tymchyshyn, A. M. (2023). Spetsialni znannia u kryminalnomu protsesi Ukrainy: teoriia ta praktyka [Special knowledge in the criminal process of Ukraine: theory and practice] : dys. … d-ra yuryd. nauk. Kropyvnytskyi. URL: https://dnuvs.ukr.education/wp-content/uploads/2023/10/dysertacziya_tymchyshyn.pdf [in Ukrainian].
Volobuiev, A. F. (2000). Problemy metodyky rozsliduvannia rozkradan maina v sferi pidpryiemnytstva [Problems of the methodology for investigating embezzlement of property in the field of entrepreneurship] : monohrafiia. Kharkiv [in Ukrainian].
Yevdokimenko, S. V. (2016). Formy vykorystannia spetsialnykh ekonomichnykh znan u kryminalnomu provadzhenni ta sudochynstvi [Forms of use of special economic knowledge in criminal proceedings and legal proceedings]. Visnyk Chernivetskoho fakultetu Natsionalnoho universytetu «Odeska yurydychna akademiia». Vyp. 2. URL: http://nbuv.gov.ua/UJRN/vchfo_2016_2_39 [in Ukrainian].
Zhukova, V. I. (2022). Zaluchennia obiznanykh osib dlia vyznachennia rozmiru materialnykh zbytkiv u kryminalnomu provadzhenni [Іnvolvement of knowledgeable persons to determine the amount of material damages in criminal proceedings]. Pravo i suspilstvo. № 6. DOI: 10.32842/2078-3736/2022.6.35 [in Ukrainian].
Didenko, V. L. (2024). Vykorystannia spetsialnykh znan pry rozsliduvanni kryminalnykh pravoporushen u biudzhetnii sferi [The use of special knowledge during the investigation of criminal offenses in the budgetary sphere] : dys. … kand. yuryd. nauk. Dnipro. URL: https://dduvs.edu.ua/wp-content/uploads/files/Structure/science/rada/new_d0872702/2024/1/1/d.pdf [in Ukrainian].
Dikan, L. V., Ponikarov, V. D., Kozhushko, O. V. (2014). Sudovo-ekonomichna ekspertyza [Forensic economic examination] : navch. posib. Kharkiv. URL: https://surl.li/bdbhfa [in Ukrainian].
Dondyk, H. P. (2011). Vykorystannia spetsialnykh bukhhalterskykh znan pry rozsliduvanni zlochyniv u sferi silskohospodarskoho vyrobnytstva [The usage of special accountant knowledge during the investigation of crimes in the sphere of agricultural production] : dys. … kand. yuryd. nauk. Dnipropetrovsk. URL: https://uacademic.info/ua/document/0411U006932 [in Ukrainian].
Dondyk, H. P. (2013). Napriamy vdoskonalennia vykorystannia spetsialnykh bukhhalterskykh znan pry rozsliduvanni zlochyniv u sferi ekonomiky [Directions for improving the use of special accounting knowledge in the investigation of economic crimes]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia «Iurydychni nauky». Vyp. 5. Т. 2 [in Ukrainian].
Dondyk, N. Ya. (2006). Vykorystannia spetsialnykh bukhhalterskykh znan pry rozsliduvanni ekonomichnykh zlochyniv [Using special accounting knowledge in economic crime investigation] : dys. … kand. yuryd. nauk. Kharkiv. URL: https://uacademic.info/ua/document/0406U002942#google_vignette [in Ukrainian].
Fedchyshyna, V. V. (2018). Spetsialni ekonomichni znannia ta yikh vykorystannia v khodi operatyvno-rozshukovoi diialnosti, dosudovoho rozsliduvannia i sudovoho rozghliadu: teoretyko-pravovi osnovy [Special economic knowledge and their use during operational and investigative activities, pre-trial investigation and trial: theoretical and legal foundations]. Aktualni problemy vitchyznianoi yurysprudentsii. № 3. URL: http://apnl.dnu.in.ua/3_2018/48.pdf [in Ukrainian].
Fedchyshyna, V. V. (2018). Spetsialni ekonomichni znannia u pravovykh systemakh Yevropy, Avstralii ta SShA [Special economic knowledge in the legal systems of Europe, Australia and the United States]. Naukovyi ohliad. T. 3. № 46. URL: https://naukajournal.org/index.php/naukajournal/article/view/1505/1588 [in Ukrainian].
Horlachuk, A. (2021). On Forensic Economist Specific Expertise. Theory and Practice of Forensic Science and Criminalistics. Is. 2 (24). DOI: 10.32353/khrife.2.2021.09.
Hovorova, K. I. (2021). Teoretychni ta zahalno-metodychni polozhennia sudovoi ekonomichnoi ekspertyzy dokumentiv finansovo-kredytnykh operatsii [Theoretical and General Methodological Provisions of the Forensic Economic Examination of the Documents of Financial and Credit Operations] : dys. … d-ra filos. v haluzi prava. Kharkiv. URL: https://uacademic.info/ua/document/0821U100821#google_vignette [in Ukrainian].
Hubanova, I. V. (2025). Teoretychni ta zahalno-metodychni polozhennia sudovoi ekonomichnoi ekspertyzy finansovo-hospodarskoi diialnosti pidpryiemstv [Theoretical and general methodological provisions of the forensic economic examination of financial and economic activity of enterprises] : dys. … d-ra filos. v haluzi prava. Kharkiv. URL: https://drive.google.com/file/d/1Y2WmdhFjRx-FGO1s1J68jdWM4smSSk-b/view [in Ukrainian].
Kaplina, O., Maryniv, N. (2018). Provedennia revizii ta perevirok u kryminalnomu provadzhenni: dysonans zakonodavstva ta pravozastosovnoi praktyky [Conducting audits and inspections in criminal proceedings: dissonance of legislation and law enforcement practice]. Pidpryiemnytstvo, hospodarstvo i pravo. № 2. URL: http://nbuv.gov.ua/UJRN/Pgip_2018_2_37 [in Ukrainian].
Kharkevych, Yu. I. (2024). Kryminalistychna metodyka rozsliduvannia kryminalnykh pravoporushen, pov’iazanykh iz derzhavnym finansuvanniam haluzi okhorony zdorov’ia v umovakh pandemii [Criminalistics methodology for investigating criminal offences related to public funding of the healthcare sector in a pandemic] : dys. … d-ra filos. v haluzi prava. Kyiv. URL: https://uacademic.info/ua/document/0824U001492 [in Ukrainian].
Kniaziev, S. V. (2025). Teoriia ta praktyka rozsliduvannia kryminalnykh pravoporushen u biudzhetnii sferi Ukrainy [Theory and practice of investigation of criminal offenses in the budgetary sphere of Ukraine] : dys. … d-ra yuryd. nauk. Kyiv. URL: https://www.uacademic.info/ua/document/0525U000090 [in Ukrainian].
Kopytko, V. Yu., Atamanchuk, V. (2025). Metodyka zaluchennia spetsialista do revizii ta audytorskykh perevirok u kryminalnomu provadzhenni [Methodology or involving a specialist in audits and checks in criminal proceedings]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia: Pravo. Т. 3. № 89. DOI: 10.24144/2307-3322.2025.89.3.54 [in Ukrainian].
Kovalov, Yu. Yu. (2021). Vykorystannia spetsialnykh znan pid chas rozsliduvannia koruptsiinykh zlochyniv [Use of special knowledge in the investigation of corruption crimes] : dys. … d-ra filos. v haluzi prava. Kharkiv. URL: https://uacademic.info/ua/document/0821U100819#google_vignette [in Ukrainian].
Kryvun, S. I. (2025). Vykorystannia spetsialnykh znan pid chas rozsliduvannia netsilovoho vykorystannia biudzhetnykh koshtiv [Using specialized knowledge when investigating misuse of budget funds] : dys. … kand. yuryd. nauk. Kyiv. URL: https://elar.navs.edu.ua/server/api/core/bitstreams/f5f0ece1-d195-49a1-b3b3-25e4e16232f5/content [in Ukrainian].
Kurylenko, D. V. (2017). Instytut obiznanykh osib u zmahalnomu kryminalnomu provadzhenni [The Concept of versed persons in adversary criminal proceeding] : avtoref. dys. … kand. yuryd. nauk. Kharkiv. URL: https://dspace.univd.edu.ua/server/api/core/bitstreams/6f82595b-1d94-4b6e-9ca8-8903b4b79b7c/content [in Ukrainian].
Nehanov, V. V. (2018). Vykorystannia vysnovkiv revizii u kryminalnomu provadzhenni [Use of revision’s (audit’s) findings in criminal proceedings] : dys. … kand. yuryd. nauk. Kyiv [in Ukrainian].
Opanasenko, N. O. (2018). Kryminalistychna kharakterystyka ta osnovni polozhennia rozsliduvannia shakhraistva, vchynenoho orhanizovanymy zlochynnymy hrupamy u sferi zhytlovoho budivnytstva [Criminalistic characteristics and the substantive provisions of the investigation of fraud, committed by organized crime groups in the field of housing construction] : dys. … kand. yuryd. nauk. Kyiv. URL: https://uacademic.info/ua/document/0419U000090 [in Ukrainian].
Orel, A. M., Chumakov, D. D., Verizhenko, O. S. (2025). Teoretyko-pravovi zasady ta praktychne zastosuvannia spetsialnykh znan u protydii ekonomichnii zlochynnosti [Theoretical and legal principles and practical application of special knowledge in combating economic crime]. Naukovi innovatsii ta peredovi tekhnolohii. Seriia «Pravo». № 4 (44). DOI: 10.52058/2786-5274-2025-4(44)-1732-1743 [in Ukrainian].
Pchelina, O. V. (2017). Teoretychni zasady formuvannia ta realizatsii metodyky rozsliduvannia zlochyniv u sferi sluzhbovoi diialnosti [Theoretical basis of formation and implementation of methods of investigating crimes in sphere of service activity] : avtoref. dys. … d-ra yuryd. nauk. Kharkiv. URL: https://dspace.univd.edu.ua/server/api/core/bitstreams/8a2b0b63-3f26-4980-90a2-a383f9f6fe39/content?trackerId=15a163407f39c4ae [in Ukrainian].
Petrova, I. A. (2012). Teoretyko-pravovi ta orhanizatsiino-metodolohichni zasady rehuliuvannia sudovo-tovaroznavchykh ekspertyz [Theoretical-legal and organizational-methodological bases of regulation of the forensic and commodity examinations of consumer goods] : dys. … d-ra yuryd. nauk. Kharkiv. URL: https://uacademic.info/ua/document/0512U000231 [in Ukrainian].
Pyrih, I. V. (2015). Teoretyko-prykladni problemy ekspertnoho zabezpechennia dosudovoho rozsliduvannia [Theoretical and applied problems of expert support of pre-trial investigation] : monohrafiia. Dnipropetrovsk. URL: https://dduvs.edu.ua/wp-content/uploads/files/Structure/library/student/monogr.pdf [in Ukrainian].
Shapoval, O. V. (2017). Kryminalistychne zabezpechennia rozsliduvannia ekonomichnykh zlochyniv [Forensic support for the investigation of economic crimes] : avtoref. dys. … kand. yuryd. nauk. Kyiv [in Ukrainian].
Shcherbakovskyi, M. H. (2016). Teoretyko-metodolohichni ta prakseolohichni zasady sudovykh ekspertyz u kryminalnomu protsesi [Theoretical, Methodological and Praxeological Principles of Forensic Expertise in Criminal Proceedings] : avtoref. dys. … d-ra yuryd. nauk. Kharkiv. URI: http://dspace.univd.edu.ua/xmlui/handle/123456789/2582 [in Ukrainian].
Shcherbakovskіi, M. G., Kravchenko, A. A. (1999). Primenenie spetsialnykh znanii pri raskrytii i rassledovanii prestuplenii [Application of special knowledge in the disclosure and investigation of crimes]. Kharkov [in Russian].
Shevchenko, O. V. (2017). Vykorystannia spetsialnykh tovaroznavchykh znan pid chas dosudovoho rozsliduvannia [Use of special commodity knowledge during pre-trial investigation] : dys. … kand. yuryd. nauk. Kyiv. URL: https://elar.navs.edu.ua/server/api/core/bitstreams/d98763bb-23dc-4972-a52b-f8ee188e34ef/content [in Ukrainian].
Shramko, O. M. (2021). Vykorystannia spetsialnykh znan pid chas rozsliduvannia koruptsiinykh kryminalnykh pravoporushen [Use of special knowledge in the investigation of corruption offenses] : dys. … d-ra filos. v haluzi prava. Kyiv. URL: https://uacademic.info/ua/document/0821U102258 [in Ukrainian].
Simakova-Yefremian, E. B. (2017). Teoretyko-pravovi ta metodolohichni zasady kompleksnykh sudovo-ekspertnykh doslidzhen [Theoretical and methodological foundations of complex forensic research] : dys. … d-ra yuryd. nauk. Kharkiv. URL: https://uacademic.info/ua/document/0517U000760 [in Ukrainian].
Tiulieniev, S. (2024). Mistse i znachennia ekonomichnykh ekspertyz u kryminalnykh provadzhenniakh shchodo rozsliduvannia reiderstva [The place and significance of economic expertise in criminal proceedings regarding the investigation of raiding]. Suchasni napriamky rozvytku sudovoi ekspertyzy ta kryminalistyky : zb. Vseukr. nauk.-prakt. konf. z nahody 110-rich. diialn. ONDISE Min’iustu Ukrainy (Odesa, 05.09.2024). Odesa. URL: https://ndekc.lviv.ua/pdf/311020242.pdf [in Ukrainian].
Tiulieniev, S. A. (2024). Appointment of forensic examinations in the course of investigation of criminal offences related to raiding. Law and Safety. Vol. 92. No. 1. DOI: 10.32631/pb.2024.1.10.
Trach, S. S. (2023). Kryminalistychna metodyka rozsliduvannia kryminalnykh pravoporushen u sferi hospodarskoi diialnosti v Ukraini [Forensic methods of investigation of criminal offenses in the field of economic activity in Ukraine] : monohrafiia. Odesa [in Ukrainian].
Tymchyshyn, A. M. (2023). Spetsialni znannia u kryminalnomu protsesi Ukrainy: teoriia ta praktyka [Special knowledge in the criminal process of Ukraine: theory and practice] : dys. … d-ra yuryd. nauk. Kropyvnytskyi. URL: https://dnuvs.ukr.education/wp-content/uploads/2023/10/dysertacziya_tymchyshyn.pdf [in Ukrainian].
Volobuiev, A. F. (2000). Problemy metodyky rozsliduvannia rozkradan maina v sferi pidpryiemnytstva [Problems of the methodology for investigating embezzlement of property in the field of entrepreneurship] : monohrafiia. Kharkiv [in Ukrainian].
Yevdokimenko, S. V. (2016). Formy vykorystannia spetsialnykh ekonomichnykh znan u kryminalnomu provadzhenni ta sudochynstvi [Forms of use of special economic knowledge in criminal proceedings and legal proceedings]. Visnyk Chernivetskoho fakultetu Natsionalnoho universytetu «Odeska yurydychna akademiia». Vyp. 2. URL: http://nbuv.gov.ua/UJRN/vchfo_2016_2_39 [in Ukrainian].
Zhukova, V. I. (2022). Zaluchennia obiznanykh osib dlia vyznachennia rozmiru materialnykh zbytkiv u kryminalnomu provadzhenni [Іnvolvement of knowledgeable persons to determine the amount of material damages in criminal proceedings]. Pravo i suspilstvo. № 6. DOI: 10.32842/2078-3736/2022.6.35 [in Ukrainian].
Abstract views: 43 PDF Downloads: 27 PDF Downloads: 25
Published
2025-12-31
How to Cite
Usatii, V. (2025). Specific Economic Expertisein Investigation of Economic Criminal Offenses. Theory and Practice of Forensic Science and Criminalistics, 41(4), 135-154. https://doi.org/10.32353/khrife.4.2025.08
Section
Articles
