Social and Legal Studios

Abstract

When investigating economic crimes related to price changes in the conduct of public procurement, there are certain situations that are solved with the help of expertise. Public procurement is a very specific area where hundreds of state funds commit various criminal offenses, are subject to qualifications under various articles of the Criminal Codex of Ukraine. The main purpose of the study is to characterize the identification and investigation of crimes related to price changes during public procurement. The main criminal acts with the use of official powers by the customers of competitive tenders are considered. The main form of use of special knowledge in court proceedings is judicial examination. The subjects of attraction of the forensic expert are: the investigator, the prosecutor, the defense, the investigating judge, the court. Expertise can be appointed to clarify the circumstances, to make a difference to criminal proceedings, when special knowledge is required for this, excluding legal issues. The main components of accounting expertise in the movement of cash and material values are determined. The main legislative, regulatory and legal acts, reference and instruction documents are described, which regulate the organizational and methodological principles of cash and settlement operations during public procurement. It is proved that when identifying and investigating crimes related to price changes during public procurement, it is important to use special knowledge in legal proceedings. In particular, when appointing forensic examinations that allow objectively to establish the methods of committing a crime, the causal relationship between the commission of an offense and the damage caused to the state, as a result of which – to carry out a legally and economically justified criminal legal qualification of the act.

Keywords: crime, public procurement, expertise, expert research, forensic accounting

Suggested citation