偷税所得财产合法化(洗钱)侦查初期的典型侦查情形

Oleksandr V. Klimenko
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引用次数: 0

摘要

根据对乌克兰宏观经济形势的分析,很明显,国民经济的影子部门正在加剧。其虚构的组成部分已达到全球规模,其中包括以非法手段从合法经济部门撤出大量财政资源,将数十亿美元的利润重新分配给个别商业实体,以及资本外流到国外,这决定了本研究的相关性。本研究的目的是确定税务犯罪所得财产合法化(洗钱)调查初始阶段的典型调查情况。为了实现这一目标,采用了一套一般科学研究方法和特殊研究方法,其中主要有比较法、比较法、逻辑法、统计学和建模。将典型的调查情况系统化(取决于已确定的初步资料、其性质以及在将资料输入审前调查统一登记册阶段载有核查材料的数据的数量和可靠性方面的具体情况);在审判前调查统一登记册中输入有关指认犯罪者的资料的程序后果;犯罪初始信息来源的特点,以及利害关系人对侦查进展和前景的认识程度;提出了关于上游犯罪的有效程度和收集证据的数量、调查领域以及在不同调查情况下进行每个阶段固有的程序行动的算法。可以确定的是,初始阶段的调查情况影响对逃税所得财产合法化(洗钱)的调查任务的定义:确定刑事犯罪的事件、方法和主体;查明并揭发犯罪分子;确定刑事犯罪所造成损害的性质和数额;辨认犯罪痕迹并在程序上加以整合;建立逃税与其他违法行为之间的联系;查明导致非法行为的原因和条件(并对其消除作出法律回应)。所得结果将有助于优化这类犯罪调查的初始阶段,并消除与税收领域有关的对国家经济安全的威胁。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Typical Investigative Situations of the Initial Stage of the Investigation Legalisation (Laundering) of Property Obtained as a Result of Tax Evasion
Based on an analysis of the macroeconomic situation in Ukraine, it is evident that the shadow sector of the national economy is intensifying. Its fictitious component has acquired a global scale, which consists in the withdrawal of significant financial resources from the legal economic sector by illegal means, the redistribution of billions of dollars in profits in favour of individual business entities, and the outflow of capital abroad, which determines the relevance of this study. The purpose of the study is to establish typical investigative situations of the initial stage of investigation of legalisation (laundering) of property obtained as a result of committing a tax crime. A system of general scientific and special research methods was used to achieve this goal, the main of which are comparative, comparative legal, logical and legal, statistical, and modelling. Typical investigative situations were systematised (depending on the established initial information, its nature and specifics regarding the number and reliability of data containing verification materials at the stage of entering information in the Unified Register of pre-trial investigations; procedural consequences of entering information in the Unified Register of pre-trial investigations related to the identification of the person who committed the crime; characteristics of sources of initial information about the crime, and the degree of awareness of interested persons about the progress and prospects of the investigation; degree of validity and volume of collected evidence regarding the predicate crime) and the areas of investigation and the algorithm for conducting procedural actions inherent in each stage in different investigative situations were proposed. It is established that investigative situations at the initial stage affect the definition of the tasks of investigation of legalisation (laundering) of property obtained as a result of tax evasion: establishing the event, method and subject of a criminal offence; identifying and exposing the persons who committed it; determining the nature and amount of damage caused by a criminal offence; identifying and procedurally consolidating traces of a crime; establishing links between tax evasion and other offences; identifying the causes and conditions that contributed to the commission of illegal acts (with a legal response to their elimination). The obtained results will help optimise the initial stage of investigation of crimes of this category and eliminate threats to the economic security of the state related to the sphere of taxation.
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