Scientific Journal of the National Academy of Internal Affairs

The article focuses on the problems related to theoretical and practical aspects of operative-detective characteristics of crimes, the definition of operative-detective characteristics of crimes in the budget sphere is suggested, and their nature is discovered. The author points out that the following aspects must be included in the structure of operative-detective characteristics of crimes in the budget sphere: the concept of crimes committed in the budget sphere; elements of a crime; qualifying elements of a crime; features of legal assessment and qualification of a crime. It is offered to unite in groups such elements of operativedetective characteristics of crimes in the budget sphere as: subject, object of criminal encroachment; status, structure, dynamics, reasons and conditions, which facilitate committing a crime, typical and original methods of committing and disguising crimes in this sphere, trails to committing a crime; types of persons, who committed crimes in the budget sphere; a possibility of operative preventing these persons from taking operational information and future organization of operative-detective preventive measures for them; other circumstances that have a big value for the effective use of operativedetective forces, means and measures in combating these crimes. The following conclusion was made: operative-detective characteristics of crimes in the budget sphere is a product of scientific analyses, which included complex of criminal, legislative, forensic, criminological and informational features, taken from different sources, ordered and interrelated between each other, the analysis of which has helped to define general forms and ways of committing crimes in the budget sphere, to simulate criminal behaviour of people, suspected of committing crimes, to identify areas of operative detective activities, ways and tactical tricks of documenting crimes, which are punishable according to the Criminal Code of Ukraine.