СУДОВО-ЕКОНОМІЧНА ЕКСПЕРТИЗА У СФЕРІ ОПОДАТКУВАННЯ: АКТУАЛЬНІ ПРОБЛЕМИ ТА ШЛЯХИ ЇХ ПОДОЛАННЯ

Abstract

Forensic economic expertise in the field of taxation is an integral part of the legal process, especially in cases related to tax audits and disputes. The article considers the definition of the very concept of "forensic economic expertise". Summarizing the achievements of scientists, the author of the article proposes to consider forensic economic expertise as a study of objects, phenomena and processes, which is conducted by a person who has special knowledge in the field of economics in order to provide a conclusion on issues raised by bodies of inquiry, pre-trial investigation or court. An important point is that the forensic economic examination is appointed exclusively to establish the circumstances of the case, which relate to the subject of evidence in the case and when the expert's opinion cannot replace other means of proof. The conducted research on the state of cases that are (were) pending in courts of various instances on tax disputes was based on the use of various general and specialized scientific methods, in particular: analysis, synthesis, induction, deduction, abstraction, generalization, economic-mathematical and statistical methods, etc. According to the results of the research, it was established that the largest specific weight is made up of cases of tax payers' lawsuits to the DPS authorities regarding the recognition of tax notices-decisions as invalid/invalid. The objects of research of forensic economic expertise on taxation are primary documents that confirm the implementation of an economic transaction and contain basic information about it, accounting registers that contain in a systematized form information about certain accounting objects, data on the formation of objects object of taxation and determination of the amount of taxes and fees payable to the budget, financial statements including descriptions of applied accounting policies, tax statements, other documents containing reliable information related to the subject of the study. Actual problems of appointing and conducting forensic economic examinations were identified and ways to overcome them were proposed.