Characteristics and significance of documents that reflect the activities of business entities for the disclosure and investigation of fraud involving deliberate non-performance of contractual obligations in entrepreneurship

The article deals with the main documents of an economic entity that are subject to seizure and examination in criminal cases of fraud involving deliberate non-performance of contractual obligations in entrepreneurship. A brief description of the documents and their types is given, as well as the significance for evidence in criminal cases is disclosured. Classification of documents is made taking into account the type of business entity (individual entrepreneur or legal personality).