Право/6. Борьба с экономическими преступлениями
Tratsiakou G.
Yanka Kupala State University of Grodno
Criminalistic value of information
about subjects of crimes in the sphere of business activity
In
criminalistic science studying of the identity of the subject of a crime is
carried out by means of studying of information about it which can matter for
the organization and carrying out of investigation of criminal act, definition
of the persons involved in commission of criminal acts.
Studying
of criminalistic significant information of the subject of a crime is a
necessary element of the criminalistic characteristic. It contains large
volume of significant criminalistic information, which is necessary for the
effective organization of investigation. This element is interconnected with
other elements of the criminalistic characteristic of a crime. Use of knowledge
about the persons committing crimes in the sphere of business activity, their
criminalistic interpretation, will be also of great importance in disclosure
and investigation of other crimes in relation to which studied crimes can be an
element of a way of commission or way of concealment of a crime.
One of
key features of activity of these persons is that they have the certain legal
status, which is established and regulated by regulations. Therefore commission
of crime is connected with violation of legal instructions that is get
reflection in material and ideal traces.
Among
officials of the legal entity involved in commission of crime can be:
- head of the legal
entity;
- the chief
accountant or the accountant fulfilling his duties.
Besides,
involved in commission of crime among workers of the legal entity can be:
- employees of
accounts department, the components which are filling in documents of accounting
and the reporting;
- persons responsible
for material values
- the employees of
the organization who are directly related to drawing up registration documents,
are authorized to commission of legally significant actions.
Important
condition is exact establishment of functions fixed and really carried out by
persons, the relations of these functions to established and proved
circumstances.
As
subjects of crimes in the sphere of business activity the criminal legislation
of Republic of Belarus along with the individual entrepreneur and the official
person of the legal entity establishes founders (participants) and the owner of
property of the legal entity. As practice shows, involvement of these persons
to responsibility for the consequences which have arisen on their fault, is
accompanied by great difficulties. Activity of these persons often isn't
connected with drawing up and providing accounting reports and other documents.
In many cases decisions are made by these persons jointly and not always are
fixed in documents. It complicates definition of degree of fault of each of
these persons separately.
Definition
and proof of participation of founders (participants), owners of property of
the legal entity to a crime is connected with definition of existence of the
right of these persons to give obligatory instructions for the legal entity or
other opportunity to define it actions.
When
determining the rights of founders (participants) of legal entities and owners
of property it is necessary to consider a large number of various factors. The
actual powers of the corresponding persons depends from: organizational and
legal form of the legal entity, order of making decisions, management
structure, contents of constituent documents, other factors.
For
definition and proof of crime participation of founders (participants), owners
of property of the legal entity it is necessary to analyse the following
circumstances:
- rights of the
specific person to give obligatory instructions for the legal entity or other
opportunity to define it actions;
- commission by the
corresponding person of actions (or his inaction), testifying about use of the
right belonging to him to give obligatory instructions for the legal entity or
use of other opportunities to define its actions$
- interrelation
between use by the corresponding person of the rights or opportunities and
consequences in the form of the caused damage.
As
modern practice testifies, economic crimes are differed high intellectuality
and technological effectiveness. This circumstance needs to be considered at
investigation of crimes in the sphere of business activity. The investigation can be accompanied by
highly intellectual counteraction from interested persons.
During
the planning investigation, preparation and carrying out of separate
investigative actions the investigator has to consider that the persons
committing these crimes often possess professional knowledge, skills and
abilities in the sphere of business activity.
At
investigation of crimes in the sphere of economic activity it is often
difficult to establish who from officials is involved in commission of actions
which are included into structure of the mechanism of a crime. Functions of
these persons can be settled formally and can partially or completely be executed
by other persons. Except functions of these persons can be formally made or
completely be absent other documents regulating their legal status and an order
of its realization.
The
crimes committed in the sphere of business activity, and also crimes which can
be interconnected with it, are difficult economic crimes. Their commission in
major companies alone, without other workers, the officials exercising control,
and other persons isn't possible. As the world practice shows, the crimes,
causing the greatest damage, were made by criminal groups with high degree of
trust and interdependence. Also, in many cases, the persons tied by relatives
friendly, family, or the related relations were among subjects of these crimes.
On the
basis of the above, it is possible to draw a conclusion that information about
subjects of crimes in the sphere of business activity has great importance for
the criminalistic characteristic of this category of crimes, contains much
criminalistic significant information.
The
criminalistic analysis of information about the identity of the subject of a
crime is necessary both for theoretical studying, and for creation of
scientifically reasonable practical recommendations about investigation of the
crimes committed in the sphere of business activity.