RELEVANCE AND FEATURES OF THE APPOINTMENT AND CONDUCT OF A FORENSIC-ECONOMIC EXAMINATION IN THE FIELD OF TAXATION

Abstract

Abstract. Effective development of the state is ensured by the normal functioning of the economy. The tax system is one of the tools that provides the state with the necessary financial resources and helps to solve the primary needs of the economy. Economic reforms in Ukraine are accompanied by an increase in crime in the financial and economic sphere. Today, one of the urgent problems is the violation of tax legislation by a business entity. The conclusions of the control bodies as a result of the inspection often cause the taxpayer to question the validity of the established violations. Business entities dispute the validity of the conclusions of the control bodies based on the results of the audit. That is, the modern conditions of conducting economic activity require the complex use of legal and economic knowledge in order to successfully resolve disputes in the field of taxation. Therefore, the use of forensic economic expertise, which is carried out on the basis of special knowledge of accounting, taxation and finance, research of objects (primary documents, accounting registers and reports) that contain information about the actual data and circumstances of the case, is an increasingly common practice. In modern economic conditions, economic expertise plays an important role in the fight against economic crime and at the same time acts as a tool for protecting the rights of business entities. When conducting a forensic and economic examination (expert research), a study of accounting, tax accounting and reporting documents is carried out, which contain information about the circumstances of the case and, accordingly, help to achieve objectivity in decision-making at all stages of tax disputes. Therefore, the relevance and peculiarities of the appointment and conduct of forensic economic examination (expert research) at the stages of tax disputes are considered.