FUNDAMENTALS FOR USING EVALUATION SERVICES DURING THE INVESTIGATION OF ECONOMIC CRIMES

Abstract

This article highlights the legal and practical basis for using appraisal services during the preliminary investigation of this category of crimes in connection with the increasing number of economic crimes in the Republic of Uzbekistan. In particular, in the process of investigating crimes in the sphere of economics and entrepreneurship, such as embezzlement or misappropriation of state property, violation of customs legislation, tax evasion, illegal trade in tobacco and alcohol products, illegal drug trafficking, as well as the legalization of proceeds from criminal activity, in order to determine the real value of property used in the commission of a crime and proceeds obtained as a result of a crime, the issues of conducting an appraisal and recognizing an appraisal report as evidence in a criminal case were analyzed. The importance of the assessment institute in ensuring budget security, taking into account the amount of financial damage caused by economic crimes, is substantiated. In this regard, the need to pay special and deep attention to the institution of assessment in the system of evidence during the preliminary investigation of these crimes was emphasized. The article also analyzes the scientific research of foreign scientists in order to determine the role and importance of the assessment institute in the process of proving economic crimes and the norms of national and foreign legislation in the field of assessment and also provides examples of cases encountered in law enforcement practice.