SIGNIFICANCE OF FORENSIC ECONOMIC EXPERTISE IN THE INVESTIGATION OF CRIMINAL OFFENSES IN THE FIELD OF TAXATION

Abstract

This article analyzes the value of forensic economic examination in the investigation of criminal offenses in the field of taxation. The author analyzes the subject, object, task of conducting a forensic economic examination. The author notes that the forensic economic examination determines the correctness of displaying the facts of the financial and economic activity of the enterprise (firm), organization, institution in the accounting and reporting documents. A significant place in the article is given by the author to the list of documents that are examined during the examination. It has been established that the forensic economic examination determines the correct-ness of the display of the facts of the financial and economic activity of the enterprise (firm), organization, institution in the accounting and reporting documents. Attention is focused on the fact that when investigating tax evasion, the most common and most important ex-pertise is the expertise of accounting and tax accounting, which in turn is a subspecies of economic. It is emphasized that among the main tasks solved by forensic economic experts, the following are distinguished: tasks related to the identification of objects, diagnostic tasks, tasks caused by expert prevention. It is noted that when detecting and proving viola-tions that contributed to economic abuse, developed recommendations and their realities, the investigator and expert economist must be guided by fundamental financial and ac-counting concepts, since they are directly related to the content of the work in the economic field of the law enforcement body, judicial - expert institution and accounting department. It was established that during the investigation of criminal offenses in the field of taxation, the main procedural actions that allow collecting documents-evidence of tax evasion are temporary access to documents and search. The author emphasizes that the effectiveness of the investigation of criminal proceedings depends on the interaction between the investiga-tor and the expert economist, as well as the procedure for using special economic knowledge in the investigation of financial offenses.