Теоретико-методологічні засади розслідування організованої злочинної діяльності у сфері оподаткування

Abstract

The monograph highlights the theoretical provisions and directions for improving the effectiveness of detection, investigation and prevention of organized criminal activity in the field of taxation. The concept and essence of organized criminal activity in the field of taxation is defined, in particular, the author's concept of "organized criminal activity in the field of taxation" is formulated. It is proposed to improve the structure of forensic characteristics of organized criminal activity in the field of taxation. The criminological characteristics of the criminal offense and its importance for the development of methods of investigation of organized criminal activity are studied. The mechanism (process) of organized criminal activity in the field of taxation has been clarified. The theoretical concepts and principles of the development of separate methods of investigating organized criminal activity in the field of taxation are analyzed. The publication will be useful for scientists, teachers, students, as well as for law enforcement officers.