RETRACTED ARTICLE: Issues of a criminal investigation of cases involving the use of fictitious invoices, the concept and structure of the forensic characteristics of fictitious invoicing

Issue 55, 2024

Madina Span

Received 18.11.2023, Revised 09.02.2024, Accepted 05.03.2024

https://doi.org/10.54919/physics/55.2024.196nq5

Abstract

Relevance. Investigating criminal cases involving the use of fictitious invoices is a complex process that requires a high level of skill and professionalism from criminal law enforcement agencies.

Purpose. The research aims to analyse the status of criminal investigations of cases involving the use of fictitious invoices and to identify the main obstacles to the prosecution of criminals for these crimes.

Methodology. Historical, statistical, comparative, legal, analysis and synthesis were used.

Results. The problematic issues of investigation of criminal cases related to the use of fictitious invoices, as well as the concept and structure of the forensic characteristics of the manufacture of fictitious invoices were considered in this research. The circumstances that prevent law enforcement agencies from effective work in the field of criminal prosecution of economic crimes, which are both objective impossibilities to bring the offender to justice and subjective perception of the necessity to investigate this category of cases, were revealed. The issues related to evidence in criminal cases involving the use of fictitious invoices and recommendations to optimise the investigation of such cases were also discussed. Objective barriers for the pre-trial authority in bringing the perpetrators to justice were identified and ways to eliminate them were suggested.

Conclusions. The positions of Kazakhstani and world scientists on this and related issues were analysed. The shortcomings of the current legislation were highlighted and ways to address these shortcomings were suggested which, in turn, would increase the chances of pre-trial bodies to bring the perpetrators to justice and, at the same time, reduce the number of similar crimes. Overall, this article is a useful resource for legal, forensic, audit and accounting professionals who are involved in the investigation of criminal cases involving the use of fictitious invoices.

Keywords: business transaction; criminal code; frontman; value-added tax; pre-trial investigation

Suggested citation

Span M. Issues of a criminal investigation of cases involving the use of fictitious invoices, the concept and structure of the forensic characteristics of fictitious invoicing. Sci Herald Uzhhorod Univ Ser Phys. 2024;(55):1965-1974. DOI: 10.54919/physics/55.2024.196nq5

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