Tactics for Conducting Investigative (Search) Activities during the Investigation of Terrorism Financing

Abstract

The article examines the tactics for conducting investigative (search) activities and other procedural measures during the investigation of crimes related to the financing of terrorism. It reveals the content and essence of certain tactical techniques used in the process of investigative (search) actions aimed at establishing the sources, mechanisms and channels of financial resources used to support terrorist activities. It is emphasised that one of the key tasks of criminalistics is to develop organisational and tactical foundations for the work of investigators who, operating in complex and conflictual investigative situations, apply specially developed techniques to achieve maximum effectiveness in gathering evidence. It is noted that criminalistics tactics can offer scientifically based methods that can be used during the examination of documents, searches, temporary access, interrogations or analysis of electronic data to identify and record traces of criminal activity in the field of financial transactions.

It is emphasised that in criminal proceedings concerning the financing of terrorism, investigative (search) actions such as searches, temporary access to and seizure of financial and accounting documentation, examination of electronic media, interrogation of witnesses, involvement of specialists, and temporary access to banking information are of particular importance. Their organisational and tactical features require the investigator to act in a measured manner, clearly define the methods of influencing the participants in the proceedings and take into account the specific nature of the evidence in cases of this category.

A distinctive feature of tactical techniques in investigating terrorist financing is a focus on identifying hidden financial flows, using unconventional versions when formulating questions during interrogations, and conducting a comprehensive analysis of financial and digital evidence. It is noted that investigation tactics should be based on the criminalistic characteristics of this type of crime, which include methods of concealing criminal activity, schemes for using offshore zones, cryptocurrencies, and fictitious enterprises. Emphasis is placed on the need to apply tactics that prevent the destruction, falsification or transfer of financial traces, as well as on improving tactical techniques based on modern achievements in criminalistics, psychology and digital criminalistics.