АКТУАЛІЗАЦІЯ ЗАВДАНЬ СТЕЙХОЛДЕРІВ СУДОВОЇ ЕКОНОМІЧНОЇ ЕКСПЕРТИЗИ ЩОДО ВИЗНАЧЕННЯ ЗБИТКІВ, ЗАВДАНИХ АГРЕСІЄЮ РФ

Abstract

The article defines the actual tasks of the stakeholders of the forensic economic examination regarding the determination of damages caused by the aggression of the Russian Federation and with the aim of more fully satisfying the needs of the state, investigative and judicial practice in solving issues that require the application of special knowledge, it is suggested to consider the issue of opening a new expert specialty, namely: Economic examination of the damage caused/inflicted damages (or – Economic examination of the determination of the amount of real damages). An approximate list of issues that can be considered by specialists of this profile of knowledge and competences has been determined, taking into account the challenges that have arisen before the professional society regarding the determination of the amount of damage caused by military aggression. A fullscale war changed the priorities in the requests of society, the judiciary and law enforcement agencies regarding certain tasks that arose before the expert. Numerous losses, destruction, the need for an urgent determination of the amount of costs for the restoration of property and property rights that have suffered a destructive impact as a result of armed aggression, make it necessary to provide a qualified answer from an expert on the question of determining the damage and the amount of losses that not only individual enterprises, but entire territories, regions with objects of industry, agriculture, construction, production infrastructure (trade, transport, communication), non-production infrastructure (service sector), electronic communications networks, etc. located on them. Economic examination, related to the determination of the amount of real losses, solves issues that require special knowledge in the field of accounting and tax accounting, and economics, and the analysis of the economic activity of both the enterprise and the industry as a whole, and in modern conditions it is becoming more and more expedient and necessary. During the examination, regulatory and administrative acts and other documents regulating the procedure for the provision, distribution and use of funds, including funds from the state and local budgets, accounting, financial, tax documents and transactions are examined, statistical, financial, budgetary reports, documents and information of enterprises, institutions and organizations.