Based on the results of the research, the definition of the concept of forensic characteristics of this type of crime as a set of generalized information about its characteristics, determined on the basis of the analysis of investigative and judicial practice and intended for use in its disclosure and investigation, is substantiated. The structure of forensic characteristics includes typical information about the subject, the method of the crime and its connections with other criminal offenses, the trace pattern (typical traces and the environment (conditions) of the crime) and the identity of the criminal. The criminological classification of the subject of the crime provided for in Art. 200 of the Criminal Code of Ukraine, which can be transfer documents, payment cards, other means of access to bank accounts and electronic money. From a forensic point of view, all these items are documents in a material sense. According to their purpose, they should be divided into payment instruments and electronic money, and according to their form, they should be divided into paper and electronic documents.
The scientific provisions of the theory of forensic methodology have been developed regarding the role of the crime provided for in Art. 200 of the Criminal Code of Ukraine, in the structure of such technologies of criminal activity as fraud with payment cards, fraud in the field of entrepreneurship, fraud in the cyber sphere; embezzlement of funds by employees of banks and budget institutions; tax evasion, fees (mandatory payments); legalization (laundering) of criminally obtained funds; fraud with financial resources and other credit abuses in the banking sector. The auxiliary role of illegal actions with means of payment in criminal technologies is to facilitate the commission of the main crime. Counterfeit means of payment in the mechanism of the entire technology of criminal activity are primarily used as means and tools by which criminals gain access to financial accounts, give the appearance of legality to calculations, ensure the rapid movement of funds on accounts, launder criminal proceeds, etc.
The forensic system of the circumstances to be established during the investigation of the crime provided for in Art. 200 of the Criminal Code of Ukraine, depending on the elements of the subject of proof, namely, regarding the event of the crime (object, method, situation, other circumstances), the subject of the crime (guilt of the accused, form of guilt, purpose, motive, circumstances characterizing the person of the accused) and others circumstances (type and amount of damage caused, connection of illegal actions with means of payment to other criminal offenses, signs of repetition, prior collusion by a group of persons, circumstances that mitigate and aggravate punishment, etc.).
The theoretical justification of the typification of investigative situations of the initial stage of the investigation of crimes provided for by Art. 200 of the Criminal Code of Ukraine, depending on the information about the identity of the alleged offender, and as an additional sign - information about the nature of the crime event. On these grounds, the following investigative situations were determined and characterized: 1) a person was detained while preparing or directly committing illegal actions with a plastic payment card(s); 2) a pre-trial investigation has been initiated on the fact of the illegal use of counterfeit means of payment. The identity of the offender is unknown; 3) during the investigation of another crime, the fact (facts) of the use of forged means of access to bank accounts was established; 4) a pre-trial investigation has been initiated on the fact of illegal actions with electronic money; 5) during the pre-trial investigation of the main crime, illegal actions with electronic money were discovered.
The tactical features of questioning witnesses and suspects have been improved, in particular, the circle of persons to be questioned, measures for preparation for interrogation and the use of tactical interrogation techniques in non-conflict and conflict situations have been determined. Recommendations have been formulated for such preparatory measures as studying the materials of criminal proceedings, determining the subject of interrogation of each category of interrogated persons (witnesses and suspects), determining the sequence of interrogations, studying the identity of the interrogated person, determining the time of investigative (search) action, choosing tactical methods, determining the circle of participants and drawing up an interrogation plan. Among the tactical techniques that can be effective
