1. ТИПОВІ СЛІДЧІ СИТУАЦІЇ, ЩО ВИНИКАЮТЬ ПІД ЧАС РОЗСЛІДУВАННЯ ПІДРОБЛЕННЯ ДОКУМЕНТІВ, ЯКІ ПОДАЮТЬСЯ ДЛЯ ПРОВЕДЕННЯ ДЕРЖАВНОЇ РЕЄСТРАЦІЇ ЮРИДИЧНОЇ ОСОБИ ТА ФІЗИЧНИХ ОСІБ - ПІДПРИЄМЦІВ
- Author
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Б. В., Хижний
- Abstract
The article is devoted to the coverage of typical investigative situations, as a structural element of the methodology of investigating the forgery of documents that are submitted for state registration of a legal entity and individual entrepreneurs. On the basis of the studied materials of criminal proceedings regarding the forgery of documents submitted for state registration of a legal entity and individual entrepreneurs, investigative situations have been identified, which develop depending on: 1) information sources: a) the fact and method of falsification of documents submitted for state registration of a legal entity and individual entrepreneurs have been established, but no information has been established about the persons who are the direct organizers of these operations; b) the fact and method of falsification of documents submitted for state registration of a legal entity and individual entrepreneurs, as well as organizers of tax evasion schemes, have been established; c) the fact of forgery of documents submitted for state registration of a legal entity and individual entrepreneurs has been established, information is available on the persons who committed them, but no tax evasion mechanism has been established; 2) attitude to guilt: a) a person admits his guilt in committing a criminal offense; b) partially recognizes; c) does not recognize; 3) cooperation of the suspect with the investigation: cooperates with the investigator; cooperates to an incomplete extent; provides false information; refuses to cooperate; not everyone is willing to cooperate. The level of predictability of the behavior and actions of the participants of the investigative action is also the factor that determines the occurrence of situations, since the effectiveness of their proceedings is directly dependent on the level of predictability of the behavior of the participants of the criminal process, forms of contact communication, the direction and result of the SRD; 4) the role of a person in the mechanism of illegal activity: a) a fictitious business entity is used; b) a fake natural person is used; c) persons who professionally engage in tax evasion are involved. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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