AUDITS AND AUDITS IN CRIMINAL PROCEEDINGS DISSONANCE LEGISLATION AND RIGHTS OF PRACTICE

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AUDITS AND AUDITS IN CRIMINAL PROCEEDINGS DISSONANCE LEGISLATION AND RIGHTS OF PRACTICE

Journal Title: Підприємництво, господарство і право - Year 2018, Vol 2, Issue

Abstract

The article is devoted to the analysis of the current criminal procedural and tax legislation in terms of the possibility of appointing and conducting audits and inspections in criminal proceedings. The presence of collision and inconsistency between the criminal procedural and tax legislation is stated. It is emphasized that in the criminal process, tax inspections are most often appointed. It is noted that, despite depriving investigators and prosecutors of the power to appoint audits and inspections, the latter continue to apply to investigative judges with appropriate motions, which are most often met. This dissonance of the current legislation and law enforcement practice gives rise to a number of problems not only for bodies conducting criminal proceedings, but also for entities that carry out entrepreneurial activities, the State Financial Inspectorate of Ukraine. The problems that arise in the article are considered through the prism of law enforcement practice.

Authors and Affiliations

Оксана Капліна

Keywords

criminal proceedings appointment of audits and inspections in criminal proceedings powers of investigator and prosecutor collection of evidence in criminal proceedings; conflicts of norms of the criminal procedural legislation.

EP ID EP647394
DOI -
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