Bezzubenko M. Fundamentals of the methodology for investigating evasion of payment of a single contribution to compulsory state social insurance and insurance contributions to compulsory state pension insurance.

In the dissertation, based on the study of the norms of domestic legislation, scientific works, generalization of forensic practice and official statistics, a forensic characterization of evasion from the payment of a single contribution to compulsory state social insurance and insurance contributions to compulsory state pension insurance is presented. The following are considered as the main elements of such a characteristic: the subject of the encroachment, the method of committing the crime, the identity of the offender and the traces of the crime. Typical investigative situations of the initial and subsequent stages of the investigation are highlighted, algorithms for the investigator's actions in each of them are proposed, and the features of the tactics of conducting individual investigative (search) actions are described. The forms of interaction of the investigator during the investigation with operational divisions and other subjects are characterized. The main procedural forms of using special knowledge in the investigation of evasion from the payment of a single contribution for compulsory state social insurance and insurance contributions for compulsory state pension insurance is to attract a specialist to review, interrogate, search and assign forensic examinations. It is established that the forensic characteristics of evasions from the payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance is an important scientific category that has theoretical significance for building a methodology for investigating this type of crime and practical significance for the investigation process. a separate type of crime, because it allows you to form typical versions of the crime and determine ways to verify them. It is determined that the essence of the forensic characterization of evasions from payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance is that it is a description of the elements of this type of crime, which is based on practical experience of law enforcement agencies. and aims to optimize and improve the pre-trial investigation process.