Investigation Of Economic Crimes Research Articles

Некоторые направления совершенствования правоприменительной деятельности в сфере расследования экономических преступлений

The article analyzes some areas of improvement of investigation of economic crimes. In particular, the problem of boundaries of investigator's discretion is viewed as one of important problems in the economic crime investigation sphere. The evidence reliability problem is also studied. Besides, the need to establish special investigative subdivisions in accordance with regional demands is singled out as an organizational problem.

Сущность экономических преступлений и особенности их доказывания

legal facts by fraud to be used as the basis for exercising pseudo-legitimate property rights is currently implemented. Such legal facts should not be taken into account in investigation of economic crimes.

The Legal Position of Corporate Crime in Indonesia

In the context of Indonesian criminal law, legal subjects extend beyond humans or individuals to include legal entities or corporations. Corporations, as legal entities that can be held accountable for their actions, are subject to a range of legal frameworks, including those outlined in various laws such as Law No. 7 Drt. Year 1955 concerning Investigation, Prosecution and Trial of Economic Crimes, Law No. 31 Year 1999 as amended by Law No. 20 Year 2001 concerning Amendments to Law No. 31 Year 1999 concerning Eradication of Crimes, Law No. 9 Year 2013 concerning Prevention and Eradication of Criminal Acts of Terrorism Financing, Law No. 31 Year 1999 concerning Corruption Eradication, Law No. 41 Year 1999 concerning Forestry and others. Criminalizing corporations differs from criminalizing individuals due to the inherently distinct nature of corporations, which is not subject to the same legal principles as individuals within the criminal law. While certain forms of punishment can be imposed upon people, they are not applicable to corporations; for example, imprisonment and death penalty. Therefore, it is necessary to impose an appropriate form of punishment on corporations in order to achieve the objectives of criminalization. Accordingly, a variety of sanctions exist that are regulated by several different laws, including probation sanctions, equity fines, diversion to alternative sanctions, supplemental sanctions, community service sanctions, the authority of external legal entities, and the requirement to purchase shares.

CHARACTERISTICS OF OBJECTIVE SIGNS OF THE MAIN COMPOSITION OF ILLEGAL LOAN RECEIPT

The author examines the objective signs of the corpus delicti described in Part 1 of Article 176 of the Criminal Code of the Russian Federation. This crime undermines the system of relations between the lender and the borrower in the field of lending, which is based largely on mutual trust. Having similarities with encroachments on property, the illegal receipt of a loan is not such, which led to a special characteristic of the signs of the composition of this crime. When carrying out official qualification, law enforcement officers need to be clear about what the content of the sign of the composition of the specified crime is, which are classified as objective signs. At the same time, it seems that a complete understanding of the properties of these features is possible only with a comprehensive analysis and comparison. In this article, the author draws attention to the ambiguity of perception of some signs of a crime indicated in Part 1 of Article 176 of the Criminal Code of the Russian Federation. This is due to the fact that the disposition of this norm belongs to the category of blanks and therefore implies an appeal to the norms of not only criminal, but also civil and banking legislation of Russia. In general, the scientific article is aimed at employees of investigative and judicial authorities pecializing in the investigation of economic crimes. At the same time, it is of interest to persons engaged in research activities in the field of analysis of economic crimes

Economic security: control, expertise, investigation of financial and economic crimes

The article made a decision on the economic examination of the correctness of reflection in the accounting of financial and economic crimes in order to ensure the economic security of the enterprise, reflects the main considerations of the management system, for internal purposes of control (examination) a number of conceptual aspects of economic security are proposed, features of the application of economic and forensic analysis in the system of expert accounting research.

ИСТОРИЧЕСКИЕ ПРЕДПОСЫЛКИ ФОРМИРОВАНИЯ МЕТОДИКИ РАССЛЕДОВАНИЯ ЭКОНОМИЧЕСКИХ ПРЕСТУПЛЕНИЙ В СФЕРЕ ЖИЛИЩНО-КОММУНАЛЬНОГО ХОЗЯЙСТВА

This article presents the relevance of the topic under consideration and its significance in the modern world. The article describes the historical process of formation of methods of investigation of economic crimes in the field of housing and communal services. The purpose of the article is to study the genesis, private forensic methods of investigating crimes, including economic ones in the field of housing and communal services. In the course of the study, such methods as synthesis, analysis, content analysis, comparative law and the method of legal interpretation were applied

Business criminal investigation: Foreign experience and legal regulation in Ukraine

The research relevance is determined by the need to reveal effective methods and strategies for investigating business-related criminal offences to ensure an effective fight against corruption and legal security in the economy. The study’s objectives are to identify optimal strategies and tools, as well as to develop recommendations for improving legal regulation in Ukraine. The hermeneutic method, comparative legal method, and case study method were used in the study. The analysis of the Criminal Code of Ukraine, in terms of crimes in economic activity, revealed the main difficulties that exist in the investigation of economic crimes in Ukraine, such as gaps in criminal legislation and insufficient level of efficiency of investigations due to corruption of law enforcement agencies and business representatives. An analysis of the experience of investigating criminal offences in business activities in Germany, the USA, the UK, and the Republic of Lithuania has made it possible to conclude that there are similarities and differences in the legal acts on the investigation of criminal offences in the business sphere, the structure of specialised bodies and the powers of persons involved in the investigation of such offences. This analysis helped to identify the specifics of foreign approaches to certain aspects of investigations, such as anti-corruption bodies and financial monitoring. The effectiveness of investigation systems in other countries is significantly different, as they have more systematic legislation, and a clear structure of law enforcement agencies and special agencies dealing exclusively with economic crimes, which in turn increases the percentage of solving the relevant crimes. The author suggests possible ways to improve the legislation and practice of investigating relevant crimes. The research on this topic brings new approaches and practical conclusions to science, contributing to the improvement of investigation strategies strengthening the legal framework for combating economic crime and increasing the effectiveness of law enforcement measures in the context of the business sector

Forensic tactics of the investigator during the investigation of economic crimes

Forensic tactics of the investigator during the investigation of economic crimes

Some aspects regarding the competence of the criminal prosecution authority of the state tax service

Ensuring the rule of law and strengthening the legal order involves a wide range of social-economic, political, organizational, educational measures, as well as coercive measures in relation to people who do not want to comply with the legal order. Fight against the criminal phenomenon has always been and continues to be the central issue in the systems which deal with activities of this kind. In order to ensure the complete, objective and multilateral investigation of economic crimes from January 1, 2021, the State Tax Service was granted the competence to conduct criminal prosecution and special investigative activity for certain categories of offenses provided by the Criminal Code. The State Tax Service ensures the prosecution through specialized subdivisions in which the competent criminal investigation officers in the financial-fiscal field with special training in the legal-criminal field perform their activity in accordance with the provisions of the Law on the status of the prosecution officer and the Criminal Procedure Code under the leadership of prosecutors in the Prosecutor’s Office for Combating Organized Crime and Special Causes.

ЦИФРОВІ ІНСТРУМЕНТИ В БОРОТЬБІ З ВІДМИВАННЯМ КОШТІВ ТА ФІНАНСУВАННЯМ ТЕРОРИЗМУ: ОСНОВНІ ХАРАКТЕРИСТИКИ

The methods used for money laundering and terrorist financing are constantly evolving. To ensure an effective fight against these processes, it is necessary to take into account new challenges and threats. The purpose of the article is to reveal the characteristics of the main digital tools that have a decisive impact on anti-money laundering and combating the financing of terrorism. To achieve the goal, the following methods are used: comparative analysis, logical generalization, forecasting. The paper provides a brief description of artificial intelligence, machine learning, robotic process automation, big data, advanced analytics, graph analysis, blockchain. The directions for taking into account the specified advantages of digital tools in the researched field are reflected. The digital technologies and tools discussed are already involved or have great potential to be used in anti-money laundering and combating the financing of terrorism. Currently, digital technologies are being actively used in Ukraine to minimize the shadow sector and increase the effectiveness of the investigation of economic crimes. It was determined that the effectiveness of their application is determined by their successful combination. The possibility of combining these tools is associated with the advantages that digitization processes bring to almost all areas of activity, in particular, the reduction of time and money. Modern digital technologies are only tools for solving the problem, and to solve it, a clear procedure for their application, development of appropriate support is necessary. The effectiveness of the use of digital tools in anti-money laundering and combating the financing of terrorism also depends on creating the proper conditions for their imple- mentation at the country level and defining a clear procedure for their use. Prospects for further research are the identification of threats caused by digitalization in the field of combating money laundering and terrorist financing. This will make it possible to substantiate the directions of further work of international organizations in this field.

Types of Digital Traces of Crimes in the Field of Economic Activity and Features of their Study by an Expert

The purpose of this paper is to highlight various types of digital traces that carry the most significant information in the investigation of crimes in the field of economic activity, and to determine the features of their study by an expert. The author sets a number of tasks: to analyze the types of economic crimes and the methods of their commission for the possibility of the formation of digital traces in the course of the implementation of these offenses; to identify different types of digital traces specific to each type of crime; to study judicial and expert practice in the production of forensic examinations, the object of which are digital traces. The author identifies some types of digital traces that have the greatest forensic significance in the investigation of the above crimes, outlines their peculiarities and main features, and considers certain aspects of the expert study of these digital traces. The author concludes that the most common digital traces in the investigation of economic crimes are electronic accounting documents; information posted on a website used in criminal activities; server data on site registration and account transactions. In this regard, it is most expedient to collect digital traces: a) by seizing a material carrier of information containing electronic accounting documents; b) by creating a screenshot of the site containing the information necessary for the investigation of the crime; c) by sending a request to the owner of the server on whose resources the website used in criminal activities is located. For an expert study of digital traces of economic content, it is necessary to conduct a complex of forensic examinations.

Особенности предоставления результатов оперативно-розыскной деятельности в виде компьютерных следов органу предварительного расследования по экономическим преступлениям

Over the past decade, there has been a significant increase in crimes committed using high technologies, which requires working out a new theoretical approach to understanding the mechanism of the formation of virtual traces. For the above reasons, computer traces acquire special relevance in the identification, disclosure and investigation of economic crimes, special knowledge about the features of which may entail the destruction, damage or modification of the information available on them. In the period from 2010 to 2020, the number of crimes committed using high technologies increased by more than 35 times, while the number of economic crimes committed decreased (by 162%). In the course of a detailed analysis of statistical data and the reasons that contributed to this, it is possible to establish a relationship between quantitative changes in economic crimes committed and crimes committed with the use of high technologies. The article reveals the emerging trends in the development of economic crime in the conditions of computerization of public relations, examines the role of the results of operational investigative activities in the form of computer traces in the process of proving and the specifics of their provision, taking into account established judicial practice, depending on the characteristics of the regions.
 The authors come to the conclusion that at present a stable position has been formed, according to which the results of operational-search activity in themselves are not evidence, but become such only after they have been given criminal procedural status through the production of investigative actions, and that it is necessary to amend the current a joint Order regulating the procedure for presenting the results of operational-search activities;

ОРГАНИЗАЦИЯ ВЗАИМОДЕЙСТВИЯ ПРИ РАССЛЕДОВАНИИ ПРЕСТУПЛЕНИЙ ЭКОНОМИЧЕСКОЙ НАПРАВЛЕННОСТИ

This article examines the specifics and opportunities for cooperation in the investigation of economic crimes by law enforcement agencies. The ways of their functioning are analysed, as well as highlighting the legislation that brings together the different bodies. Separate problems of organisation of investigation of crimes of this category are highlighted

THE CURRENT STAGE OF LEGAL REGULATION OF INTERNATIONAL COOPERATION IN THE INVESTIGATION OF TRANSNATIONAL ECONOMIC CRIMES

The article is devoted to the analysis of the current stage of legal regulation of international cooperation in the investigation of transnational economic crimes and the identification of shortcomings in international legal acts to determine the forms and directions of cooperation in the investigation of crimes of this category. On the example of international conventions in the field of international cooperation in criminal proceedings, bilateral agreements of Ukraine on international cooperation in the investigation of transnational economic crimes and multilateral regional conventions in the field of criminal procedure, it is shown that international cooperation of competent authorities of Ukraine and foreign countries. Transnational crimes are committed at three levels: universal, regional and bilateral. It is emphasized that bilateral agreements often contain significant gaps in legal regulation, especially in the area of certain types of mutual legal assistance in the investigation of transnational economic crimes, namely: they do not allow for the receipt and provision of comprehensive mutual legal assistance in criminal matters. economic crimes of a transnational nature; do not provide the prospect of expanding the range of forms of legal aid provided depending on the specific circumstances of the case and the state of criminal procedure legislation; do not contain norms on such areas of international cooperation in the investigation of transnational economic crimes as cooperation in the investigation of economic crimes committed with the use of modern computer technology, the use of video communications in proceedings, legal regulation of international search, arrest and confiscation assets obtained by criminal means, as well as proceeds from criminal activity (these areas are only mentioned in some bilateral agreements, without sufficient procedural details). Key words: legal regulation, international cooperation, economic crimes, transnational character, international conventions, bilateral agreements.

Appointment of comprehensive forensic examinations in case of the study of digital traces in the investigation of economic crimes

Due to the ongoing digitalization of the economy, the study of digital traces in the framework of forensic examinations in criminal cases in the field of economic activity is one of the most relevant topics in forensic expert science. The purpose of this study is to identify and analyze the features of the production of complex forensic economic and computer–technical expertise in the study of digital traces, to determine the limits of competence of an expert economist in the expert study of digital traces. Within the framework of the study, the author set the following tasks: to analyze the types of crimes in the field of economics and the ways of their commission for the possibility of the formation of digital traces during the implementation of these offenses, to determine the types of digital traces characteristic of crimes in the field of economic activity, to determine the appropriateness of the appointment of comprehensive examinations, to analyze an example of expert practice for the use of special economic knowledge and special knowledge in the field of forensic computer-technical expertise.The author came to the conclusion that the appointment of a comprehensive forensic computer-technical and economic expertise is unnecessary in most cases, since the simultaneous joint participation of an expert economist and an expert in the field of IT technologies in writing an opinion and formulating a general conclusion is not necessary in most cases when investigating crimes in the field of economic activity. As a rule, the participation of a specialist in the field of IT technologies is sufficient to withdraw computer information from the carrier and then provide this information to an expert economist for research. At the same time, an expert economist is able to work independently with software products and computer files, for the study of which there is enough well-known knowledge.

Механизм следообразования виртуальных следов

Over the past decade, there has been registered a significant increase in crimes committed using high technologies, which requires framing a new theoretical approach to the mechanism of the formation of digital footprints. For the abovementioned reasons, digital data acquires special relevance in the detection, solving, and investigation of economic crimes, since technical skills may give the user an opportunity to destroy, damage, or modify their digital traces. In the period from 2010 to 2020, the number of crimes committed using high technologies increased by more than 35 times, while the number of economic crimes committed decreased (by 162%). In the course of a detailed analysis of statistical data and the contributing factors, it became possible to establish a relationship between quantitative changes in economic crimes and crimes committed with the use of high technologies. The article analyzes the domestic criminalistic approach to the mechanism of trace formation, considering the classification of digital footprints depending on the mechanism of trace formation. The author offers a schematic design of the digital footprint formation mechanism, showing its distinction from the mechanism of trace formation in a traditional sense, and its practical importance.

International Cooperation in Investigating Economic Crimes of Transnational Nature

The purpose of the research is to highlight international cooperation in investigation of economic crimes of a transnational nature. The main content. It is emphasized that the concept of “international cooperation in fight against crimes” is in the sphere of action of various legal systems of both international public law and domestic law of states (countries) taking part in cooperation.”. It is established that it is necessary to clearly delineate the subject of international legal regulation of this type of interaction between states and international organizations. Methodology. Review of materials and methods based on analyzing documentary materials of international cooperation in investigating economic crimes of transnational nature. Conclusions. Due to objective reasons and circumstances modern international relations are characterized by expansion of legal cooperation in investigating economic crimes of transnational nature. At the same time, certain entities can be clearly distinguished in the circle of participants of such cooperation. Considering their goals of creation, their range of powers and features of their implementation such entities operate only in the fight against crimes at the international level - these are international law enforcement organizations.

PERTANGGUNGJAWABAN KEJAHATAN KORPORASI DALAM TINDAK PIDANA EKONOMI MENURUT UNDANG-UNDANG DARURAT NOMOR 7 TAHUN 1955

The development of the business world in Indonesia is currently increasingly modern and sophisticated, where this development is followed by the development of a society that has a consumptive lifestyle, so that it becomes a trigger and impetus for business actors who commit crimes in the economic field. The subject of crime in the economic field is not only committed by individuals but also corporations. In this study there are two problems, namely (1). What is the liability of corporations in economic crimes according to the Emergency Law Number 7 of 1955? (2) What is the current criminal law policy regarding corporate criminal liability? The research method used is a normative legal research method with a statute approach, a comparative approach and an analytical and conceptual approach. The results of the research are (1) Corporate accountability in economic crimes according to the Emergency Law Number 7 of 1955 concerning Investigation, Prosecution, and Judiciary of Economic Crimes, regulated in Article 15. The policy of corporate responsibility in the UUTPE is also strengthened by the Supreme Court Regulation Number 13 2016 concerning Procedures for Handling Criminal Cases by Corporations. (2) The Criminal Code does not regulate corporations as the subject of criminal acts that can be accounted for in criminal law and several laws outside the Criminal Code have regulated corporations as subjects of criminal acts that can be accounted for in criminal law, but are still partial and inconsistent
 
 Keywords: Corporation, Economic Crime

The importance of the method of committing criminal offenses by organized criminal groups during the investigation of economic crimes with signs of document forgery

The importance of the method of committing criminal offenses by organized criminal groups during the investigation of economic crimes with signs of document forgery

International cooperation in the investigation of economic crimes related to cryptocurrency circulation

The cross-border nature of transactions with virtual currencies and the use of anonymity technologies exacerbates the difficulties in investigating economic crimes. The purpose of the article was to study the effects of international cooperation in the investigation of economic crimes related to the circulation of cryptocurrency. The research methodology is based on the method of content analysis of reports, recommendations and standards of the FATF (Financial Action Task Force) for 2012-2020, as a leading international organization for the prevention and development of policies for the regulation of economic crimes related to the circulation of cryptocurrencies. The results demonstrate the following effects of international cooperation in the investigation of economic crimes related to cryptocurrency: 1) the need to use a risk-oriented approach of the international community at the global level, coordination of government efforts to prevent economic crimes; 2) formation of a network of organizations that provides an effective balance between existing threats and opportunities for cryptocurrency circulation; 3) the development of free, decentralized management networks at the global level, which is an innovative and effective way to combat criminal activity, compared to traditional centralized forms of coercion in an era of rapid and unpredictable technological change. The considered experience of the absence of regulatory acts of cryptocurrency circulation and taxation of virtual assets on the principle of traditional assets indicates the absence of concern about illegal activities and possible economic crimes in this area. At the same time, decentralized and quasi-autonomous virtual assets could potentially threaten years of global anti-money laundering efforts. There is a “race” in the international community for leadership in combating economic crime. However, such efforts to establish legitimate jurisdictions that meet the requirements of the AML (Anti-Money Laundering) provide few measures in practice to counter and limit the opportunities for money laundering in other jurisdictions.