CHARACTERISTIC FEATURES OF FORENSIC ECONOMIC EXPERTISE IN ADMINISTRATIVE LEGAL PROCEEDINGS

Abstract

The article updates the value of forensic economic expertise as a cognitive and procedural activity at the stage of preliminary administrative investigation. The types of public legal disputes in the economic sphere, which are in the proceedings of administrative courts, are defined. Peculiarities of appointment of judicial economic examination in administrative proceedings are considered. The structure of cases pending before courts of first instance was analyzed. The dynamics and structure of public legal disputes in the economy and fiscal sphere in administrative courts for 2018-2021 were studied. The limits of the competence of the forensic expert-economist when conducting expert research are outlined and the main tasks of the economic examination are revealed. It was noted that forensic economic expertise is characterized by significant features related to a wide range of economic issues that are resolved in the process of conducting research. The objects of expert research in individual cases regarding disputes related to: the implementation of state policy in the sphere of economy and public financial policy; administration of taxes, fees, payments, as well as control over compliance with the requirements of tax legislation; implementation of public policy in the field of mandatory state social insurance and social protection of citizens. It was noted that forensic economic expertise is characterized by significant features related to a wide range of economic issues that are resolved in the process of conducting research. It is emphasized that when appointing a forensic economic expertise in administrative proceedings, it is necessary to pay attention to the correctness of the questions that are asked before an expert economist. Examples of interrelationships between questions, tasks of forensic examinations and objects of expert research are given. In particular, the following cases were considered: regarding the recognition of illegal actions of the State Production and Consumer Service State Administration in the Odesa region and the cancellation of the order to eliminate violations of the requirements of the CMU Resolution № 869 dated June 1, 2011 and the application of administrative and economic sanctions; on recognition of illegal actions of the tax authority (name) and annulment of the decision of the tax authority regarding the refusal to pay off (postponement) monetary obligations (tax debt); on recognizing as illegal the actions of the State Pension Fund of Ukraine in the Odesa region regarding the refusal to transfer the pension based on the updated certificate on the amount of financial support.