FEATURES OF DETERMINING MATERIAL DAMAGE FROM EMBEZZLEMENT COMMITTED IN CONTRACTING ORGANIZATIONS

The article reveals the features of construction and repair processes and shortcomings in accounting used in illegal activities in the construction sector and used in criminal schemes of theft of building materials and funds in contracting organizations. When proving the facts of theft, a deep and comprehensive study of design, planning, accounting and construction and technical documentation is required on the basis of special knowledge that plays an important economic and forensic role and can be involved in both procedural and non-procedural methods of conducting research of all types of documentation. Existing and used typical criminal schemes are periodically used more actively, which depends on the degree of counteraction to criminal activity. Certain types of legislative changes and, accordingly, the transformation of the essence of business operations that have illegal purposes presupposes a deeper knowledge of the specifics of the construction and repair works themselves and their documentation, which affects the subsequent activities of specialists in the direction of countering crimes, identifying their traces and subsequent analytical work. In this connection, the study provides not only an analysis of the methods of theft, but also a list of business operations that require research of accounting production and bookkeeping documents. There is also a list of documentary sources of economic and construction and technical information, which should be used when conducting research on the entire range of bookkeeping documents issued during the execution of construction and repair work provided for by the building codes. In addition, as a consequence of illegal acts in construction, tax consequences also occur, which is reflected in the specifics of determining material damage, which are detailed in the form of a legally justified formula and the principles of calculations.

construction production, illegal activity, document research, expertise, production accounting, bookkeeping documents and records, forms of use of special economic knowledge, accounting traces, tax offenses, VAT compensation, features of damage determination

Gorbacheva A. V., Leonov A. I., Mamkin A. N., Sofin A. A., Solovev O. D. Features of determining material damage from embezzlement committed in contracting organizations. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2023;3(64):298—303. DOI: 10.25683/VOLBI.2023.64.764.