Open AccessCOMPROMISES IN THE PRE-TRIAL INVESTIGATION INTO TAX, DUTY (MANDATORY FEES) EVASION WITH THE USE OF MONEY LAUNDERING CONVERSION CENTERS
Author(s) -
O. P . Bilous
Publication year - 2016
Publication title -
teorìâ ta praktika sudovoï ekspertizi ì krimìnalìstiki
Language(s) - English
Resource type - Journals
eISSN - 2708-5171
pISSN - 1993-0917
DOI - 10.32353/khrife.2015.16
Subject(s) - money laundering , duty , legislation , evasion (ethics) , business , order (exchange) , tax evasion , compromise , control (management) , public economics , law and economics , law , economics , political science , finance , medicine , immune system , management , immunology
The article deals with the problems of using compromises in the pre-trial investigation into tax, duty (mandatory fees) evasion with the use of money laundering conversion centers. Taking into account the existing public demand for reforms of bodies responsible for tax legislation implementation oversight and with regard to novelties in criminal procedure and tax legislation, the article suggests amending the system of compromises that can be achieved at the pre-trial investigation stage with a tax compromise for users of illegal services provided by conversion centers. The article concludes that a genuine human-oriented tactics of conducting specific investigation (search) actions must be based on the most inclusive use of tactical techniques in order to influence an individual. They include: 1) demonstration of potential outcome of the current situation; 2) explanation of the importance of honest testimony; 3) persuasion of the importance of providing assistance to investigation bodies. In order to implement these tactical techniques the article advises the investigator to provide the participants of the criminal proceedings with a timely and professional explanation of the provisions of the law in force in Ukraine regarding various types of compromises.