FORENSIC CHARACTERISTICS AND SPECIFICITY OF THE EVIDENCE IN CASE OF MONEY LAUNDERING OFFENSES.

The low level of detection of money laundering offenses is determined by the high latency of these acts, the involvement of organized criminal groups in their commission and the nature of the actions undertaken to hide the signs of legalization of proceeds obtained through criminal means. The scientific debates in the matter of investigating money laundering offenses are stimulated by a diversity of opinions regarding the forensic characteristics of these acts, which, unfortunately, leaves a negative mark on the effectiveness of the investigation of these offenses. In the theory and practice of forensic science, there are various opinions and positions regarding the forensic characteristics of money laundering offenses and the specifics of the evidence for this category of criminal cases. However, for reasons of lack of uniformity in legal science and practical activity of judicial bodies, radically opposite decisions are taken for analogous situations, which is absolutely inadmissible. In such conditions, a continuous research activity is necessary with the purpose of systematization of scientific materials accumulated in this field and their adaptation to the real conditions of fight against crime. [ABSTRACT FROM AUTHOR]