Criminalistic characteristics of legalization (laundering) of incomes received by criminal way

Introduction: the article discusses the main elements of the forensic characterization of the legalization (laundering) of criminally obtained income necessary to develop a methodology for investigating the crime in question in order to improve the activities of the investigating authorities. Materials and methods: the empirical basis of the study was composed of 53 criminal cases filed on the facts of legalization of criminal proceeds, statistics on identified crimes of the category under consideration, as well as public results of Federal Financial Monitoring Service to determine and minimize the risks of legalizing (laundering) criminal proceeds in various fields of activity. The methodological basis of the study was a dialectical method that facilitates the disclosure of such elements of forensic characteristics as methods, mechanism of crime and reflection of information about the committed act. Also methods of analysis, synthesis, observation and description were used...