FEATURES OF INTERROGATION IN CRIMINAL TRIALS CONCERNING THE ACTIVITIES OF CONVERSION CENTERS
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 1, Issue
Abstract
The article reveals peculiarities of interrogation in criminal proceedings concerning activities of conversion centers. The author defines subjects and tactics, the subject and the circumstances that must be installed during this interrogation. Allocated and given the characteristics of questioning founder and head of converting center specialist accountant witness. In the theory of criminal proceedings, investigative (search) actions have always been considered the primary means of collecting and testing evidence in criminal proceedings. Lawful and reasonable, high quality and timely conduct of investigative (search) action creates the preconditions for the evaluation of evidence in criminal proceedings. Questioning is the most difficult and the most responsible investigative (search) action. Features of interrogation in criminal proceedings concerning the activities of conversion centers is determined by the fact that, firstly, the mechanism of criminal activity such illegal acts characterized by the presence of the main (predicate) and related crimes (tax evasion, embezzlement, fictitious entrepreneurship, abuse of office and the like). This requires from the investigator a comprehensive approach to the organization of questioning, the wording of the staging issues with their subsequent decision. Secondly, the interviewee, first of all, are persons who have a special financial-economic, legal, technical education or vocational training. Such persons generally have experience in the commercial and financial bodies, know all the features and drawbacks of normative regulation of accounting, tax reporting, banking, technology implementation of certain financial-economic activities, documentation, accounting and control. Interrogated immediately notice the lack of preparedness of the investigator, the vagueness and superficial nature of the questions, which negatively affects the efficiency of the interrogation.
Authors and Affiliations
О. В. Воробей
Keywords
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