Technologies of processing and analysis of material assets flow (service provision) during pre-trial investigation

One of the tasks of law enforcement agencies of Ukraine may be to track the flow of material assets (service provision) in order to determine the facts of criminal offenses based on the results of processing and analyzing information from the registers of the tax, customs or treasury authority. The purpose of the article is to research the problem and classify the stages of usage of technologies for processing and analyzing the flow of material assets (service provision) during pre-trial investigation by law enforcement agencies of Ukraine. The basis of the methodological toolkit was general scientific and special methods of cognition, including comparative, synthetic, logico-semantic, normative-dogmatic (formal-legal), legal regulation, thanks to which it was possible to consider the peculiarities of the application by law enforcement agencies of Ukraine of technologies for processing and analysing flow of material assets (service provision) during pre-trial investigation. The causes and ways to solve the problems of processing and analyzing flow of material assets (service provision) have been determined: information is provided in an unstructured form; information is provided in large volumes; a large number of tabs with information that is important for the pre-trial investigation (refers to information from the registers of the treasury authority in xlsx format); it is necessary to additionally process the received data; it is necessary to compare the received information with each other and with other sources etc. The author’s specialized computer program «Bankir-v.2.0» is considered, which implements the functionality of automating the processes of processing and analysing flow of material assets (service provision) during pre-trial investigation. It has been determined that the purpose of analysing the movement of material assets (service provision) may be to establish: the facts of exceeding the cost of documented services compared to those actually received; criminal schemes for embezzlement, misappropriation or appropriation of funds from the state budget; facts of tax evasion or understatement of the tax liability for value-added tax; facts of the formation of a fictitious tax credit («scrounging») etc. The practical value of scientific results lies in the fact that they can be used to fulfill the tasks of criminal proceedings regarding crimes that resulted in the receipt of property (income).