Problematic Aspects of the Classification of Forensic Economic Examination

Abstract

The theoretical-methodological foundations of the development of forensic economic examination regarding the determination of classification features of its species composition have not only theoretical-methodological, but also direct practical significance in the activities of expert economists, as well as judicial investigative bodies in the event that the latter appoint this type of examinations. This research paper’s purpose is to study the criteria for the classification of forensic economic examinations, established by soviet scientific thought, aimed at improving the systematization of their species composition. Using the techniques of analysis, synthesis, induction, deduction and generalization, it was determined that the emergence of new types and sorts of forensic economic examinations depends on factors that can be combined into two groups: 1) socio-economic relations — a change of their format; 2) judicial and investigative practice —emergence of new objects of research and tasks; 3) economic offenses — new ways, techniques of committing economic crimes. It has been established that the structural differentiation of this type of forensic examinations is due to the procedural needs of the judicial and investigative practice. It has been found that the criterion for systematization of the species composition of forensic examinations belongs to the economic plane, namely to the distribution of social production into the spheres of material and immaterial production. The next stage of the distribution of economic examinations is to the relevant industries according to certain types of activity with the definition of the main criterion of classification — according to the type of production activity. Thanks to this, compliance with the set of requirements for the scientifically based selection of classification criteria with the distinction of sorts and types of economic examinations is ensured.