Документи як основні процесуальні джерела доказів вчиненої легалізації (відмивання) доходів, одержаних злочинним шляхом

Abstract

The purpose of the study is to improve the methodology for collecting and using documents as the main procedural sources of evidence for legalization (laundering) of the incomes obtained in criminal way (on the materials of pre-trial investigation of the crimes stipulated in Article 209 (Legalization (laundering) of criminal proceeds) of the Criminal Code of Ukraine (further - the CCU) by the investigators of the bodies monitoring compliance with taxation legislation).