Role of Documents in the Investigation of Crimes

В. М. Глібко


The main problem. Documentation in criminology and judicial accounting performs a role in gathering evidence in criminal proceedings. Documents also serve as an important way of initial consideration of wealth, an important way to monitor the work of all - an enterprise, a way of monitoring the legality and reliability of the use of certain business transactions and financial information that in cases of crimes in the sphere of economic activity may be used as proof.

Actuality is the need to define the role of primary documents in the investigation of crimes based on their classification, as well as the current legislation and the current level of development of automated systems and computer technologies.

Analysis of recent researches and publications. The issue of documentation during the investigation of crimes is the subject of scientist criminalist’s researches: S. V. Bardash, M. I. Bondar, V. A. Deriy, A. A. Aceman, V. M. Zhuk, E. T. Konovalov, V. O. Konovalova, L. N. Kuznetsova, S. O. Levitska, V. F. Paliy, V. I. Podolskiy, M. V. Saltevkiy, I. Y. Freedman and others.

The purpose of the article is a substantiation of theoretical positions and development of practical recommendations to improve organizational - methodical documentation provisions in the investigation of crimes.

Presenting main material. Today the legal literature contains no single concept document. We can say that an unambiguous interpretation of these concepts today absent, and therefore, in our opinion, this issue needs to be scrutinized and consolidation of the legislation, and we believe that the document not only provides a mapping of business enterprise and is evidence for which is fixed and confirmed the implementation of any - any financial transaction. Having said that properly executed documents can serve as material evidence, and be direct targets of crime. Thus, procedural documents of perspective can act as written or physical evidence. Therefore, the study documents a major role played by their classification.

Conclusion. In summary, we can say that the main source of information in the investigation of economic crime and evidentiary basis during the preliminary investigation and the trial is the primary data and other documents that actually is the basis of accounting in enterprises. What about studying the issue of documents there are differences of opinion writers both in presentation and subject matter terminology and classification of primary documents. Therefore, in our opinion, this issue needs to be addressed at the legislative level, and the only classification of primary documents and direct fixing separate document concepts of primary documents as evidence in regulatory - legal acts of Ukraine will contribute not only to effective work in making business transactions either - which company, but to the whole efficiency of crime investigation and appropriate evidence base and unconditionally in court.


документ; основні реквізити документа; вимоги до документа; первинні документи; бухгалтерські документи; значення документа


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