To the question of the application of categories of civil and industrial legislation in the practice of evidence on crimes committed in the economic sphere

The problems of collision of norms of the criminal and other branches of law (civil, tax, accounting) in the regulation of offenses in the field of business and other economic activities are considered; the correlation of the criminal law concept of «damage» and the civil law categories of «loss» and «causing harm» is analyzed; explores different approaches to the concept of «income» in economic matters in investigative and judicial practice, a collision between the theft signs given in the note to Art. 158 of the Criminal Code of the Russian Federation, and legal signs characterizing the validity of transactions in civil law; there is made the conclusion that criminalization of the relevant civil law institutions is inadmissible.