POSITION OF FORENSIC ECONOMICS IN ENSURING CITIZEN RIGHTS TO WAGES
Authors: Tiulieniev S.A. , Spitsyna H.O. , Simakova-Yefremian E.B. 
Published: April 2024

The article is devoted to the current problem of determining the position of forensic - economic expertise in the production of cases on violation of the right of each employee to timely receipt of wages. In the article the differentiation of responsibility for violations by the employer of payment of wages to employees in the terms established by the legislation is given and the practice of appointment of forensic - economic expertise on the topic under study is generalized. Special attention is paid to the need to develop effective measures to prevent negative phenomena in labor relations, in strict compliance, in particular, with the goals and objectives of the Labor Law. Such measures, first of all, should include the establishment and introduction of criminal liability for violation of human rights in the field of labor, where forensic economic expertise can play not the last role. According to the results of the analysis of previously performed studies, some results were summarized, which allowed us to conclude that this problem is poorly studied and requires further research. In particular, considerable attention should be paid to a detailed analysis of the issue of financial capacity of employers to timely payment of wages to staff. On the basis of the study of the latter, it was established that certain difficulties in the investigation of crimes on the facts of unjustified non-payment of wages by officials to employees of enterprises or institutions are due to the fact that, unlike the staff of investigative bodies of the Prosecutor's Office, which have accumulated some experience of similar investigations, investigators of the Ministry of Internal Affairs of Ukraine are only accumulating such experience. The authors conclude that the solution of the problem will be greatly facilitated by the classification of tasks of forensic economic expertise in the investigation of such crimes and the establishment of clear requirements for the objects of study. It is substantiated the idea that in the course of forensic - economic expertise, first of all, it is necessary to find out the objective possibility of payment, based on the financial and economic condition of the enterprise or institution, as well as to establish and distinguish the intended use of funds transferred to current accounts. It is noted that the solution of the issue under consideration involves a financial audit of the enterprise's activities, while the methods used in the production of forensic economic expertise to determine the financial condition of the enterprise or institution involves a comprehensive analysis of all their economic activities. On the basis of the analysis of generalized forensic practice in Ukraine, systematized questions that the pre-trial investigation bodies or the court most often submit for examination during the investigation of criminal cases initiated under Art. 175 of the Criminal Code of Ukraine. It is noted that foreign experience is also taken into account.
Keywords: wages, legislative regulation, forensic examination, violation of rights, investigation, liability, labor relations, foreign experience, employee, employer, labor law functions.