title: ÐÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¿ÑÐ¸ ÑÐ°ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¼Ð¾ÑÐµÐ½Ð½Ð¸ÑÐµÑÑÐ²Ð° Ð¿Ð¾ âÑÐºÑÐ¿Ð¾ÑÑÐ½Ð¾Ð¼Ñ ÐÐÐ¡â
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: Use of special economic knowledge in the investigation of " export VAT " fraud
Creators: name: ÐÐ¾ÑÐ¾Ð·Ð¾Ð², ÐÐ»ÐµÐºÑÐ°Ð½Ð´Ñ
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: ÑÐºÑÐ¿Ð¾ÑÑÐ½ÑÐ¹ ÐÐÐ¡
Ð¼Ð¾ÑÐµÐ½Ð½Ð¸ÑÐµÑÑÐ²Ð¾
Ð²Ð¾Ð·Ð¼ÐµÑÐµÐ½Ð¸Ðµ ÐÐÐ¡
ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð·Ð½Ð°Ð½Ð¸Ñ
ÑÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
export VAT
fraud
VAT refund
special knowledge
judicial economic expertise

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description: The subject of the research is the use of expert's special economic knowledge in relation to the assessment of fraudulent actions in terms of "export VAT". The purpose of the study is to develop a methodology for an expert's actions in the preparation and conduct of a forensic economic examination, as well as the formation of an opinion on criminal cases related to âexport VATâ fraud. In the course of the research: the essence of âexport VATâ fraud was studied; the problems of combating fraud with the refund of "export VAT" were determined; analyzed judicial practice; identified the problems of using special knowledge in cases of unlawful reimbursement of "export VAT"; the features of the methods of conducting a forensic economic examination have been studied; recommendations were developed to improve the efficiency of using the expert's special knowledge in terms of crimes with "export VAT"; it was concluded that it is necessary to carry out a comprehensive forensic economic examination (accounting and tax) in such cases. The research results can be used at different stages of criminal proceedings related to âexport VATâ fraud.