Forensic classification of crimes and misdemeanours related to unlawful encroachments on the assets of business entities

Abstract

The article substantiates the thesis that criminal offences aimed at unlawful alienation of tangible and intangible assets of a business entity or otherwise related thereto are quite numerous and are enshrined in various sections of the Special Part of the Criminal Code of Ukraine. It is noted that this makes it difficult for the prosecution to recognise these criminal offences during the pre-trial investigation. It is determined that the cognitive activity of an investigator is impossible without a systematic analysis of individual objects and subjects which may be of investigative interest, and therefore, it necessitates the division of the relevant objects into groups. The analogy is drawn and it is determined that such approaches are implemented both in practical law enforcement activities and in scientific activities, in particular, in terms of identifying and developing tested recommendations for investigating criminal offences. It is emphasized that it is the forensic classification of criminal offences which is the method of forensic cognition of crimes and criminal offences which aims at solving a number of other tasks and is therefore necessary to be applied.

Based on the results of the scientific research, the study develops a forensic classification of criminal offences related to misappropriation of assets of business entities. It is based on the following classification criteria: 1) peculiarities of the direct object of the encroachment; 2) subject matter of the criminal encroachment; 3) type of economic activity which was subject to criminal influence; 4) nature and form of external expression of traces of criminal activity; 5) nature of the criminal result obtained; 6) peculiarities of the subject composition involved in the implementation of the criminal intent; 7) nature of the actions committed by the raiders. Prospects for future research are identified.