Lazarenko A. Restriction of individual rights and freedoms in the investigation of criminal offenses in the field of tax relations

In the dissertation the complex theoretical generalization of scientific approaches to understanding of restriction of the individual rights and freedoms in the investigation of criminal offenses is carried out. Also, accent to cases of display of the last through the prism of features of carrying out separate investigative (search) actions and measures to ensure criminal proceedings at investigation of criminal offenses is given. As a result of the research, a number of conclusions, proposals and recommendations were formulated on strengthening the guarantees of individual rights and freedoms in the investigation of the researched category of criminal offenses. The stages of formation of criminal procedural law have been identified, the features of each of which determined the restrictions of rights and freedoms in the investigation of criminal offenses, taking into account the gradation of class orientation of society. The analysis of theoretical provisions on the interpretation of the restriction of individual rights and freedoms made it possible to formulate the main reasons and prerequisites for their manifestation in the pre-trial investigation of criminal proceedings. The legal nature of guarantees of individual rights and freedoms during the pre-trial investigation of criminal offenses is characterized, and it is also noted that in their essence and task of the latter are aimed at creating conditions under which the rights and freedoms provided for by law can be exercised without abuse, obstacles and warnings.