ТHE USE OF SECRET INVESTIGATIVE (SEARCH) ACTIONS IN THE EVASION OF TAXES, DUTIES (MANDATORY PAYMENTS) BY AN ORGANIZED GROUP OR A CRIMINAL ORGANIZATION
Journal Title: Судова та слідча практика в Україні - Year 2017, Vol 3, Issue
Abstract
The article deals with the problem questions of the use of secret investigative (search) actions in the evasion of taxes, duties (mandatory payments) by an organized group or a criminal organization. The results of the analysis of materials of criminal proceedings testify that to prove the guilt of gang members in alleged crimes is extremely difficult, despite their high level of professionalism and the ability to resist various means and ways law enforcement authorities in the detection and investigation of crimes and the court in the criminal proceedings and the adoption of a legitimate and fair judicial decisions.
Authors and Affiliations
І. Г. Богатирьов
Keywords
Related Articles
- EP ID EP443914
- DOI -
- Views 100
- Downloads 0
THE OBJECTIVE ASPECT OF CRIMES AGAINST THE STOCK MARKET THAT VIOLATE THE PROCEDURE FOR ISSUING AND ACCOUNTING FOR SECURITIES
The article is devoted to the analysis of objective evidence of crimes against the securities market provided for in Articles 223-1 and 223-2 of the Criminal Code of Ukraine. On the basis of the analysis, some deficienci...
STAGES OF ACTIVITY OF THE PROSECUTOR IN PRE-JUDICIAL INVESTIGATION
Article is devoted to research of problems of division of activity of the prosecutor in pre-judicial criminal proceedings on certain stages. Various approaches to a periodization of pre-judicial investigation are analyze...
PROBLEMS OF CRIMINAL AND LEGAL QUALIFICATION OF VIOLATION OF RULES RELATED TO WATER PROTECTION (ST. 242 OF THE CRIMINAL CODE OF UKRAINE)
In the article the analysis of scientific approaches of determination the essence of violation of rules related of water protection is given. The problems of criminal-law qualification violations of the rules related of...
CRIMINAL LIABILITY FOR USAGE OF A KNOWINGLY FORGED DOKUMENT DURING CROSSING THE STATE BORDER OF UKRAINE
Criminal Code of Ukraine, have been analyzed from the perspective of its commitment during crossing the state border. The concept of usage of a forged document during crossing the state border of Ukraine has been consid...
PROBLEMS OF REPRESENTING THE APPLICANT’S INTERESTS IN A CRIMINAL PROCEEDING
In the article examines the issues of consideration by the courts of general jurisdiction of the applicants' complaints about the actions and decisions of the investigator and the prosecutor, which incorrectly apply the...