Criminalistic Characteristics of Evasion of Taxes, Fees (Mandatory Payments
DOI:
https://doi.org/10.21564/2414-990X.170.337311Keywords:
criminalistics, criminalistic characteristics, evasion of taxes, fees (mandatory payments), crime investigation, tax crime, crime investigation methodicsAbstract
The study of the скшьштфдшіешс characteristics of criminal offenses in the modern period indicates different approaches to its definition and structure. Although the place in the structure of the methodics for investigating criminal offenses has been established in previous studies, and the importance is beyond doubt. That is why this article includes the problem of the formation and role of the criminalistic characteristics in relation to the organization of tax fees (mandatory payments) evasion. A separate direction in this article was the establishment of the structure of the criminalistic characteristics on the example of tax, fees (mandatory payments) evasion. During this study, the author tried to provide an author’s definition of the criminalistic characteristics, identifying and including its mandatory features. In addition, having analyzed the existing approaches in the structure of the criminalistic characteristics of individual criminal offenses, the author pointed out the presence of mandatory and additional elements of such characteristics. In this regard, the author proposed his own vision of the structure of the criminalistic characteristics of tax, fees (mandatory payments) evasion as a criminal offense in the field of economic activity.
References
Shepitko, V., & Shepitko, M. (2021). The role of forensic science and forensic examination in international cooperation in the investigation of crimes. Journal of the National Academy of Legal Sciences of Ukraine, 28(1), 179-186. https://doi.org/10.37635/jnalsu.28(1).2021.179-186/.
Latysh, K., & Demidova, Yе. (2021). Corruption offenses in medicationcirculation: investigation problems. Wiadomości Lekarskie, 74 (11(2)), 2896-2900. https://doi.org/10.36740/WLek202111206.
Gaspareniene, L., Gagyte, G., Remeikiene, R., & Matuliene, S. (2022). Clustering of the European Union Member States Based on Money Laundering Measuring Indices. Economics and Sociology, 15(2), 153-171. https://doi.org/ 10.14254/2071-789X.2022/15-2/10.
Kolesnichenko, A., & Konovalova, V. (1985). Criminalisticcharacteristics of crimes. Kharkiv.Textbook of criminalistics. (2016). H. Malevski, V. Shepitko (Eds.). Kharkiv.
Criminalisitc: Academic Course. (2018). Kyiv.
Zherebko, O. (2019) The importance of forensic characteristics in the investigation of crimes. Procedural and technical criminalistic support of pre-trial investigation. (рр. 64-66). Kharkiv.
Specialized Course in Criminalistics. (1987). M. Saltevsky (Ed.). Kyiv.
Shevchuk, V. (2003). Forensic Characteristics of Crimes: a "Forensic Relic" or a Functioning Category of Criminalistics. Pravnychyi Chasopys of the Vasyl’ Stus Donetsk National University, 1(9), 59-65.
Orzhynska, E. (November, 2021). Criminalistics Characteristics оf Crime: Consept аnd Practical Signification. National Law Journal: Theory and Practice, 4, 99-102.
Chernyavskyi, S. (2010). Criminalistic Characteristics of Crimes: Comparative Analysis of Scientific Concepts. Scientific Bulletin of the National Academy of Internal Affairs, 1, 137-146.
Shepitko, V. (Ed). (2019). Criminalistics. (Vols. 1-2). Vol. 2. Kharkiv: Pravo.
Artyukhova, V. (2023). Criminalistics characteristics of a crime: state of scientific development. Scientific Bulletin of the Lviv State University of Internal Affairs, 4, 3-9. https://doi.org/10.32782/2311-8040/2023-4-1.
Borisov, V., & Pashchenko, O. (2005). On the Essence of the Criminal-Legal Characteristics of Crimes. Bulletin of the Academy of Legal Sciences of Ukraine, 3(42), 180-190. Retrieved from https://dspace.nlu.edu.ua/bitstream/123456789/5055/1/Borusov_Pashenko_180.pdf.
Voznyuk, A. (2013). Conceptandelements of criminal-legal characteristics of crimes. Scientific Bulletin of the National Academy of Internal Affairs, 1, 154-160. Retrieved from https://elar.navs.edu.ua/server/api/core/bitstreams/c00449d2-2bd8-42cc-abfb-653efaf3c442/content.
Zakaliuk, A. (2007). Course of modern Ukrainian criminology: theory and practice (Books 1-3). Book 1: Theoretical foundations and history of Ukrainian criminological science. Kyiv: Publishinghouse "InYure".
Yermak, O. (2024). Forensic characteristics of criminal offenses: concepts, signs and related legal constructions. Scientific Bulletin of Uzhhorod National University. Series: Law, 86(5), 53-58. https://doi.org/10.24144/2307-3322.2024.86.5.7.
Saltevsky, M. (2005). Criminalistics (in a modern format). Kyiv: Condor.
Shepitko, V., & Shepitko M. (2021). Criminal law, criminalistics and forensic sciences. Kharkiv: Pravo.
Kuklianskis, S., & Matuliene, S. (2002). Conception of Crimes' Criminal Characteristic. Jurisprudencija, 29(21), 49-65.
Lukianchykov, Ye., & Lukianchykova V. (2017). The criminalistic's characteristics are the element of methodology investigation of some types of crimes. Scientific works of the National University of Law of Ukraine, 19, 237-243. Retrieved from https://dspace.onua.edu.ua/server/api/core/bitstreams/0e2392ed-0eef-43f5-b8e0-a64da924616f/content.
Sabadash, V., & Larkin, M. (2013). Criminalistics. Kyiv: Center for Educational Literature.
Bernaz, P. (2017). Structure of the Forensic Characteristics. Southern Ukrainian Legal Journal, 3, 11-14. Retrieved from http://www.sulj.oduvs.od.ua/archive/2017/3/5.pdf.
Tishchenko, V., & Zagorodniy, I. (2022). The mechanism of a criminal offense in the system of its forensic characteristics. Current Problems оf State and Law, 94, 141-147. https://doi.org/10.32782/apdp.v94.2022.17.
Saltevsky, M. (1999). Criminalistics. (Vols. 1-2). Vol. 1. Kharkiv: Konsum, Osnova.
Tatarenko, S. (2022). Criminal characteristics of criminal offenses against the environment. Kyiv Law Journal, 2, 181-187. https://doi.org/10.32782/klj/2022.2.27
Klimov, B. (2022). Elements оf Forensic Characteristics оf Hooliganism Committed by Football Fans. Legal Scientific Electronic Journal, 7, 321-324. https://doi.org/10.32782/2524-0374/2022-7/76.
Bodnaruk, O., & Husar, L. (2021). The concept and specifics of forensic characteristics of serial killings. Entrepreneurship, Economy and Law, 6(304), 201-204. https://doi.org/10.32849/2663-5313/2021.6.32.
Kutsy, V. (2024). The concept and structure of the criminalistics characterization of illegal employment in fish, game or other aquatic extractive industries. Scientific Bulletin of the Uzhhorod National University. Series: Law, 84(4), 87-92. https://doi.org/10.24144/2307-3322.2024.84.4.11.
Pavlova, N., Varenyk, D., & Bingar, Y. (2025). Criminalistical characteristics of crimes in the field of economics. Electronic Scholarly Publication "Analytical and Comparative Jurisprudence", 1, 744-748. https://doi.org/10.24144/2788-6018.2025.01.124.
Shepitko, V. (Ed.). (2006). Investigation of crimesinthesphere of economic activity: some criminalistic methods. Kharkiv: Pravo.
Kravchuk, P., & Shalavinsky, O. (2024). Features of criminal characteristics of crimes in the sphere of intellectual property. Scientific Bulletin of Uzhgorod National University. Series: Law, 81(3), 109-114. https://doi.org/10.24144/2307-3322.2024.81.3.15.
Podzharenko, K., Svitlak, I., & Skirsky, I. (2016). Forensic Support for the Detection and Investigation of Criminal Violations of Intellectual Property Rights. Ternopil: Krok.
Zayats, K. (2019). Forensic Characteristics of Frauds Disguised as Commercial Legal Relations. Entrepreneurship, Economy, Law, 9, 262-266. https://doi.org/10.32849/2663-5313/2019.9.45.
Dobrova, O. (2017). The essence of the forensic characteristics of fraud with financial resources. Prykarpattya Juridicalny Visnyk, 1(16(3)), 238-242. Retrieved from http://www.pjv.nuoua.od.ua/v1-3_2017/49.pdf.
Sybirna, R., Sybirnyу, A., & Khomiv, O. (2016). Features of lead through scientifically economic researches. Scientific Bulletin of the Lviv State University of Internal Affairs, 2, 96-107. https://dspace.lvduvs.edu.ua/bitstream/1234567890/1275/1/%d0%a1%d0%b8%d0%b1%d1%96%d1%80%d0%bd%d0%b0.pdf.
Kornienko, V. (2020). Criminalistic characteristics of economic crimes in the banking sector. In Theoretical Issues of Jurisprudence and Problems of Law Enforcement: Challenges of the 21st Century (pp. 158-160). Kharkiv.
Zherdiev, V. (2024). Forensic characteristics and features of investigating criminal offenses committed in the field of economic activity using forged documents. Ph.D. Thesis. Kharkiv.
Matusovskiy, H. (1999). Economic crimes: criminalistic analysis. Kharkiv: Konsum.
Zavidnyak I. (2021) Features of the forensic characteristics of transnational economic crimes committed using modern computer technologies. Analytical Comparative Juresprudence, 3, 178-183.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Віктор Шляхта
This work is licensed under a Creative Commons Attribution 4.0 International License.
