Open AccessFEATURES OF THE OPENING OF CRIMINAL PROCEEDINGS IN RELATION TO EVASION OF PAYMENT OF A SINGLE CONTRIBUTION FOR COMPULSORY STATE SOCIAL INSURANCE AND INSURANCE CONTRIBUTIONS FOR COMPULSORY STATE PENSION INSURANCE
Author(s) -
Mykola Bezzubenko
Publication year - 2020
Publication title -
ûridična nauka
Language(s) - English
Resource type - Journals
ISSN - 2222-5374
DOI - 10.32844/2222-5374-2020-103-1.02
Subject(s) - payment , social insurance , actuarial science , casualty insurance , evasion (ethics) , state (computer science) , business , insurance policy , general insurance , key person insurance , pension , insurance law , economics , finance , immune system , algorithm , computer science , immunology , market economy , biology
The article examines the peculiarities of opening criminal proceedings for evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance. Procedural grounds for initiating a pre-trial investigation of evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance have been determined. Emphasis is placed on the tactical tasks facing the investigator at the beginning of the pretrial investigation of evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance.