St Petersburg, St. Petersburg, Russian Federation
UDC 338.43
Introduction. The significance of establishing an evidence base in the investigation of economic crimes is highlighted by the socio-economic repercussions and the impact of contemporary threats on national economic security. The predominant trends in economic crime can be classified as follows: the digitalisation of crime in in economics, the growing complexity of economic crime schemes, the protection of national interests, the enhancement of legislation, and the implementation of preventive measures. The purpose of this article is to provide a justification for the role of evidence in economic crimes as a fundamental element in ensuring national economic security. In order to justify the relevance of the study, the article highlights two key trends. First, there is a tendency towards the improvement of existing legislation. Second, there is an absence of a unified method to the gathering of evidence in economic crimes. Methods. The methodological basis of this study consists of the provisions of general epistemology, theory of evidence, theory of logic, and theory of economic security. A range of scientific methodologies such as analysis, synthesis, deduction, induction, abstraction, observation and comparison are used in the article. Results. The analysis has shown that evidence of economic crimes is a complex mechanism consisting of the following elements: gathering, verification and assessment. The text goes on to describe specific objects of evidence of economic crimes. The subject of evidence of economic crimes is clarified. To enhance the theory and practice of proving economic crimes, it is advisable to focus on integrating advanced technological tools and adapting legal mechanisms to contemporary threats to national economic security in some areas. These areas are the following: digital forensics, classification of new threats to economic security, ensuring preventive control, introduction of artificial intelligence, conducting specialised expertise, development of international cooperation, adaptation of existing legislation, anti-sanctions regulation, fostering the corporate sector to create internal systems for control and prevention of crimes, and shifting the focus from searching for paper media to analysing algorithms and digital flows.
economic security, economic crimes, evidence, threats, digital economy
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