Use of special knowledge in the investigation of intentional bankruptcy in Russian Federation
( Pp. 255-258)
More about authors
Albert Yu. Tutukov
Cand.Sci.(Law), Associate Professor, Associate Professor of the Department of Actions of the Internal Affairs Directorate in Special Conditions
North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia
Nalchik, Russia
North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia
Nalchik, Russia
Abstract:
The article presents an analysis of the process of using special knowledge in the investigation of intentional bankruptcies in the Russian Federation. The article stipulates that deliberate bankruptcy involves the unlawful concealment of the debtor's property. To identify the mechanism for the commission of such fraud, it is advisable to appoint a forensic accounting expertise. The author points out the need to attract knowledgeable persons to clarify a specific list of documents to be inspected and seized, to establish compliance of testimonies with the normatively-established rules of doing business, to assist in raising questions for future interrogations of witnesses and perpetrators, to determine the purpose and value of liquid property, features of carrying out certain operations, as well as assisting the investigator in fixing the course and results of the investigative action using video and photo equipment.
How to Cite:
Albert Y.T., (2020), USE OF SPECIAL KNOWLEDGE IN THE INVESTIGATION OF INTENTIONAL BANKRUPTCY IN RUSSIAN FEDERATION. Gaps in Russian Legislation, 4 => 255-258.
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Keywords:
special knowledge, deliberate bankruptcy, the use of special knowledge in the investigation, criminal procedural activities of a specialist and expert, criminal procedural legislation of Russia.
