TACTICS OF INTERROGATION DURING INVESTIGATION OF LEGALIZATION (LAUNDERING) OF PROPERTY OBTAINED AS A RESULT OF TAX EVALUATION

Abstract

Abstract. The article finds that the specificity and complexity of interrogation situations in criminal proceedingson legalization (laundering) of property obtained as a result of tax evasion is largely determined by the highlevel of special economic training of respondents, as well as a significant amount of questioning issues. separatetechnological processes, decoding of numerous documents of tax and accounting, accounts and separate digitalrecords. The paper details the organizational and tactical principles of interrogation depending on the proceduralstatus of the interrogated (witness, suspect, accused), his professional affiliation (manager, chief accountant,specialist, government official, etc.), the degree of interest of the interrogated person in resolving the case, and alsoby other criteria. It is concluded that the interrogation is the most informative investigative (search) action of theinitial stage of the investigation of legalization (laundering) of property obtained as a result of tax evasion is carriedout to obtain evidence from suspects, ie persons who directly legalized, and a wide range of witnesses: persons whoparticipated in the commission of a predicate crime, but are not accomplices in the legalization of criminal proceeds;persons who, although performing legalization operations, were not aware of the criminal nature of the origin ofproperty or funds with which financial transactions were carried out or civil law transactions were concluded;persons who know any information about the circumstances of legalization and the subject of legalization. The expediency of using in the process of preparation for the interrogation and during its assistance specialists in the fieldof accounting, in the field of banking, computer hardware and software is substantiated. In particular, a specialist inthe field of accounting may provide advice on: a) cash flow procedures; b) documentary recording and accountingof financial transactions; c) accounting; d) regulations; e) formulation of questions during interrogation; f) selectionof documents required for presentation, etc.