title: Ð¡ÑÐ´ÐµÐ±Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð° Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¼ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸ÑÐ¼
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Forensic and economic expertise on tax crimes
Creators: name: ÐÐ°Ð²ÑÐ¸Ð»Ð¾Ð², ÐÐ¸ÑÐ°Ð¸Ð»
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ðµ
ÑÑÐ´ÐµÐ±Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
ÑÑÐ´ÐµÐ±Ð½Ð¾-Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
ÑÐºÑÐ¿ÐµÑÑ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
tax crime
judicial-economic expertise
judicial-tax expertise
expert
economic security

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description: The subject of the research is the forensic economic expertise in cases related to tax crimes. The aim of the work is to develop a methodology for the production of forensic economic expertise in criminal cases related to tax crimes, taking into account the existing theory and practice of expert activity and the specifics of tax relations. To achieve the goal, an analysis of the existing practices of methods for the production of forensic economic examinations on tax crimes was carried out. The key points of this procedure were highlighted and summarized, on the basis of which the methodology was drawn up. In order to simplify the conduct of forensic economic expertise on tax crimes, amendments to the criminal legislation were proposed, which would make it possible to concretize the tasks assigned to the expert. The studied issues and the developed proposals can be used for the further development of the practice of producing forensic economic examinations on tax crimes. This work can serve as a basis for the creation of new methods of forensic economic examination for a specific type of taxes.