Hoch N. Evasion of contributions for compulsory social insurance investigation.

The paper is devoted to investigation methods issues in payment of contributions for compulsory social insuranceevasion. The paper presents a comprehensive study of criminological characteristics of contributions for compulsory social insurance evasion, including: peculiarities of contributions as a crime subject, investigation of specific crime situation and offender identity, the content of typical methods of contributions payment evasion and forensic classification of crime traces. A range of measures to identify and record actions aimed at evasion of contributions to the state social insurance are offered. The features of common investigative situations at the initial phase of investigation and their corresponding tasks of investigation and investigative systems (search), operational search andother actions are studied. Practical recommendations to improve the planning and organization of the investigation tactics of some investigative (search) operations are given.