USING OF SPECIAL ECONOMIC KNOWLEDGE IN IDENTIFICATION AND DOCUMENTING OF CRIMES SPECIFIED IN ART. 199.2 OF THE RF CRIMINAL CODE

The article examines the main methods and provides an algorithm of actions when conducting research on documents in order to document crimes under article 199.2 of the criminal code of the Russian Federation. The issues of determining the objective and subjective side of hiding money or property of an organization or individual entrepreneur, at the expense of which taxes, fees, and insurance premiums should be collected, are considered, and the methodological features of the study of documents depending on the scheme of criminal encroachment are described. Special attention is paid to the description of ways to hide money or other property with their reflection in the form of drawings. For each of the methods, the main documents that are subject to study to prove criminal activity are given. The article also reveals the features of interaction between operatives and specialists-auditors of Ebipk divisions when conducting research on documents for the purpose of documenting crimes related to violations of the legislation of the Russian Federation on taxes and fees, indicating the issues that should be put to the specialist-auditor to prove crimes related to the concealment of funds or other property. Other considerations on the problems of detecting and proving the crime under article 199.2 of the RF Criminal Code, giving the opportunity together to create an understanding of how criminal procedure acts as a legal means of economic security of the state in protection of its rights for the recovery of unpaid taxes. The presented method is intended for use by practicians of the RF Ministry of Internal Affairs, Federal tax service, teachers and students of educational institutions of the Rf Ministry of Internal Affairs.

economic crimes, law enforcement agencies , documentary research, tax crimes, tax agent, concealment of funds or property, specialist auditor, business activity, criminal liability, collection of tax debts.

Butorov A. N., Leonov A. I., Miloserdova A. N., Solovyov O. D., Sofyin A. A. Using of special economic knowledge in identification and documenting of crimes specified in art. 199.2 of the RF criminal code. Business. Education. Law, 2020, no. 2, pp. 284–287. DOI: 10.25683/VOLBI.2020.51.276.