Tactical features of interrogation of a victim and witness in investigation of criminal cases of fraud connected with intentional non-fulfillment of contractual obligations in the sphere of entrepreneurship

Interrogation in cases of fraud associated with deliberate failure to fulfill contractual obligations in the field of entrepreneurship often presents difficulties for law enforcement officers. This is due to various factors, including: lack of understanding of the mechanism of crime, in connection with which there are difficulties in posing questions; not knowing the information that needs to be obtained from the interrogated person; not possessing the peculiarities of accounting, tax, financial legislation, the terminology of which is used by the interrogated persons involved in the implementation of economic activities.