Peculiarities of Formation and Essence of Traces of Economic Crimes

Abstract

Traces of the preparation, concealment and commission of economic crimes are signs of specific professional actions that reveal the criminal intent of the subjects. The carriers of such signs are regulatory acts, rules established by economic entities, primary and reporting documents of enterprises. The method of detecting traces of crimes is the method of comparative analysis.

In the author’s opinion, traces of economic crimes are documentary or factual contradictions in the activities of economic entities in the form of financial, tax violations, distortion of the prescribed nature of economic activity, violations of the rules in accounting and reporting. Such contradictions are made up of a complex set of material and ideal traces. Signs of such a crime may be dubious justifications for the economic and financial operations of an enterprise or organization, illegal documents to ensure legally significant actions, etc.