Джерела доказів у кримінальних справах про ухилення від сплати податків, зборів, інших обов’язкових платежів

Abstract

Дисертація присвячена встановленню видів та дослідженню змісту джерел доказів, які використовуються для вирішення справ, порушених за ознаками злочинів, передбачених ст. 212 КК України (ухилення від сплати податків, зборів, інших обов’язкових платежів), на стадіях досудового слідства.

In the dissertation general-theoretical problems of proofs’ establishment and their sources in the criminal procedure have been analysed. Expediency of recognition of the defendant testimonies as proofs’ sources, expert, civil plaintiff (representative of plaintiff) and civil respondent (representative of respondent) has been proved. Necessity of updating the names of such proofs’ sources as "material evidences" and “conclusion of expert” has been grounded. The author has proposed her own definition of such notions as “witness on criminal case” and “testimonies of witness”. The statement that proofs on criminal case are not the data themselves received as a result of operative-search activity, but only documents and material evidences as only subjects (things) and documents are used in the criminal procedure with preservation of their initial form has received its further development. The idea on expediency of fixing the list of investigatory actions in the Procedural Criminal Code of Ukraine which can be carried out before instituting of criminal case has been grounded. Inclusion of such investigatory action as seizure to this list has been proposed.