Chygryna G. PROOF SOURCES OF CRIMINAL CASES ON EVASION OF PAYING TAXES, FEES, DUTIES AND OTHER PAYMENTS

Об'єкт дослідження is a set of procedural criminal relations arising during collecting, checks and estimations of proofs and their procedural sources while carrying out pre-judicial investigation on the criminal cases commenced on the bases of crimes, stipulated by Article 212 of the Criminal Code of Ukraine (evasion of tax paying, duties and other obligatory payments). Мета дослідження is to define specificity of realization of the proofs theory statements, norms of the working Criminal Procedural Code of Ukraine and departmental statutory acts when collecting (formation) of proofs and their procedural sources during carrying out of inquiry and pre-judicial investigation on the criminal cases commenced on the bases of crimes, stipulated by Article 212 of the Criminal Code of Ukraine. Метод дослідження та апаратура is a complex of philosophical, general scientific and special subject - branch methods and principles. Теоретичні засади і новизна - this investigation is an applied theoretical-practical monographic research of criminal - remedial sources of proofs, their essence and the scientific - practical importance in the theory of the criminal process, as well as features of collecting and their use during investigation of the facts of deliberate evasion of paying taxes, duties and other obligatory payments. Предмет і ступінь впровадження - conclusions of the dissertation can be used in the research work, in lawmaking, in educational process. Сфера використання - state lawmaking of Ukraine.