Investigation of labor remuneration offenses

Abstract

In this paper various current criminal schemes that lead to non-payment of wages and to understating payments to social funds are revealed. The methodology of judicial economic expertise is discussed. It is proved that the economic crime investigation should be based on the criminological component, which, in its turn, in terms of economic crimes depends on the influence of many factors, including the external environment. In Russia, the informal labor market is steadily growing, which makes it necessary to prove the fact of labor relations itself, and on its basis, non-payment of wages. It is necessary to secure at the level of the Constitution a ban on informal work. It is also advisable to introduce criminal liability for the use of informal labor. All crimes in the sphere of remuneration are divided into four groups, each of which implies its own specific forensic investigation methods. While conducting judicial economic expertise in investigating labor remuneration crimes, it is advisable not only to rely on the seizure and analysis of accounting documents, but also to examine carefully all the elements of social and labor relations at the level of an enterprise. It is also necessary to analyze the activities of a company as a whole in order to understand the causes and to find out the scheme of the crime while investigating any economic crimes. © 2020 ACM.