Dobrova O. Forensic characteristics and investigation of fraud with financial resources

Taking into account normative provisions of the current criminal procedural legislation the dissertation deals with the complex research of legal, theoretical and organizational-tactical bases of criminalistic maintenance of investigation of fraud with financial resources. The characteristic of fraud with financial resources is given. Based on the analysis of scientific sources, questionnaires of employees of bodies supervising the observance of tax legislation, study of forensic practice, the structure of forensic characteristics is developed, in particular the subject of criminal encroachment is outlined and the methods, situation, trace and typology of persons committing such crimes are revealed. Problematic aspects of detection and initiation of pre-trial investigation of criminal proceedings on fraud with financial resources are investigated. Typical investigative situations and main directions of investigation are singled out.