Use of special knowledge in investigation of legalization (laundering) of income obtained by criminal route

The article conducts a scientific study of the Institute of Special Knowledge in the investigation of legalization (laundering) of proceeds from crime in the use of virtual currencies; the essence of the category «special knowledge» is defined. The main theoretical and applied aspects of the use of special knowledge in the investigation of legalization (laundering) of proceeds from crime in the use of virtual currencies are identified, the main directions of optimizing the use of special knowledge in the investigation of this type of criminal offense. Recommendations for the optimal use of special knowledge in the conduct of investigative actions, recording their progress and results in the investigation of legalization (laundering) of proceeds from crime in the use of virtual currencies. In the course of the study, the special knowledge used in the investigation of legalization (laundering) of proceeds from crime in the use of virtual currencies is divided into: procedural and non-procedural (according to the form of application); special knowledge of the expert and special knowledge of the specialist (by subjects of application). Differences between different forms of special knowledge are established. Thus, the difference between the expert's expertise and the specialist's expertise is that the specialist uses his knowledge to help the investigator set tasks correctly and solve them in the most effective way, and the expert's knowledge is aimed at achieving a positive result in an already appointed expert study. In this regard, the urgent need to involve specialists at the place of investigative (search) actions in the investigation of legalization (laundering) of proceeds from crime, in the use of virtual currencies. The specialist helps to identify, record facts and seize objects, which in most cases are available for perception and clarification during the investigative (search) action. During the examination, the expert provides the seized items and the information obtained from them with probative value, while simplifying the procedure of legal evaluation of the materials collected in criminal proceedings.