Use of special knowledge in the investigation of economic crimes

Abstract

The article considers the issue of using special knowledge in criminal proceedings related to economic crimes. The doctrine on the definition of "special knowledge" is given, the main theoretical aspects of the application of special economic knowledge in the investigation of crimes related to economic activity are established. The requirements of the legislation of Ukraine on the practical use of special knowledge, the procedure for their appointment and the powers of the subjects during the pre-trial investigation and trial are considered. The authors provide statistics on crimes in the field of economic activity for the last calendar year. In addition, a distinction is made between the competence of the investigator, judge and expert in the use of specialized knowledge. The authors also conducted a study of the practice of applying special knowledge by studying court cases and provided some grounds for the appointment of forensic economic expertise and provided examples of issues that are usually posed to experts. Thus, the article states that the use of special knowledge is an integral part of the investigation of almost every crime in the field of economic activity. This provides an opportunity to obtain information, the lack of which may adversely affect the criminal investigation process. In addition, conducting a forensic examination and providing an expert opinion is the most effective and appropriate way to use special knowledge in the investigation of economic crimes.