TO THE QUESTION ON THE DETERMINATION OF OPPORTUNITIES, TO OVERCOME CREDIT INCOME
In a scientific article, one of the necessary conditions for bringing to criminal responsibility under art. 242 of the Criminal Code of the Republic of Belarus "Evasion from payment of accounts payable": the possibility for a business entity of the real sector of the national economy to fulfill the obligation to repay accounts payable. The results of the study are based on an analysis of the current legislation of the Republic of Belarus and law enforcement practice. With the purpose of prompt detection by the bodies of financial investigations of criminally punishable facts of evading repayment of accounts payable, an algorithm for determining the adequacy of cash on settlement accounts of organizations and individual entrepreneurs is proposed. The expediency of carrying out financial and economic expertise as a way of proving the possibility of repayment of accounts payable is analyzed. As a result of the research, the need to regulate the amount of personal income (remuneration) of individual entrepreneurs at the legislative level is revealed.