title: Ð¡ÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð° Ð¿Ð¾ Ð´ÐµÐ»Ð°Ð¼ Ð¾Ð± ÑÐºÐ»Ð¾Ð½ÐµÐ½Ð¸Ð¸ Ð¾Ñ ÑÐ¿Ð»Ð°ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² ÑÑÐ¸Ð´Ð¸ÑÐµÑÐºÐ¸Ð¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸
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 economic expertise in cases of tax evasion by legal entities
Creators: name: ÐÐ¾Ð»Ð¾Ð¶Ð°Ð½Ð¸Ð½Ð°, ÐÐ°Ð»ÐµÑÐ¸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: 2023
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑ
Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ°
Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ðµ
accountant
methodology
taxes
crime

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¿ÑÐ¾ÑÐµÑÑ ÑÐºÑÐ¿ÐµÑÑÐ½Ð¾Ð¹, ÑÐ»ÐµÐ´ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¸ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¼ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸ÑÐ¼. Ð¦ÐµÐ»Ñ Ð¿ÑÐ¾ÐµÐºÑÐ° - Ð¸Ð·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ ÑÑÐ´ÐµÐ±Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ, Ð¾Ð¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¸Ð¹ Ð°Ð¿Ð¿Ð°ÑÐ°Ñ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¿ÑÐ¾ÑÐµÑÑÐ°, ÑÑÑÐ°Ð½Ð¾Ð²Ð¸ÑÑ Ð±Ð°Ð·Ð¸Ñ Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼Ð° ÐµÐ³Ð¾ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ ÑÐ°ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹ Ð² ÐºÐ¾Ð½ÑÐµÐºÑÑÐµ ÑÑÐ½ÐºÑÐ¸Ð¹, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¹, Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ð¾Ð² Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ñ, Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐ°Ð¿Ð¾Ð² Ð¸ Ð¸ÑÐ¾Ð³Ð¾Ð². Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¸ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸, Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ°Ð¼ ÐµÐµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð° ÐµÐµ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ ÑÐ¾ ÑÐ»Ð¾Ð¶Ð¸Ð²ÑÐ¸Ð¼Ð¸ÑÑ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸ÑÐ¼Ð¸ ÑÑÐ´Ð¾Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ². Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° ÑÐ³Ð¾Ð»Ð¾Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²Ð°Ñ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ ÑÐºÐ»Ð¾Ð½ÐµÐ½Ð¸ÐµÐ¼ Ð¾Ñ ÑÐ¿Ð»Ð°ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð¸ ÑÐ±Ð¾ÑÐ¾Ð² ÑÐ¸Ð·Ð¸ÑÐµÑÐºÐ¸Ñ Ð¸ ÑÑÐ¸Ð´Ð¸ÑÐµÑÐºÐ¸Ñ Ð»Ð¸Ñ, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹, ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ Ð¾Ð±Ð·Ð¾ÑÐ° ÑÑÐ´ÐµÐ±Ð½Ð¾âÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ Ð¿Ð¾ÐºÐ°Ð·Ð°Ð», ÑÑÐ¾ Ð² Ð½Ð°ÑÐµÐ¹ ÑÑÑÐ°Ð½Ðµ ÑÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÑÐ¿ÐµÑÑÐ½Ð°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ, Ð½ÐµÑÐ¼Ð¾ÑÑÑ Ð½Ð° Ð¸Ð¼ÐµÑÑÐ¸ÐµÑÑ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÐµÑÑÑ Ð½Ð° Ð²ÑÑÐ¾ÐºÐ¾Ð¼ ÑÑÐ¾Ð²Ð½Ðµ.Â Ð¡ÑÐµÐ¿ÐµÐ½Ñ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ â ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð°Ñ ÑÐ»ÐµÐ´ÑÑÐ²ÐµÐ½Ð½Ð°Ñ Ð¸ ÑÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ³Ð¾Ð»Ð¾Ð²Ð½Ð¾Ð³Ð¾ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð° Ð² ÑÑÐµÑÐµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð´Ð¾Ð»Ð¶Ð½Ð° ÑÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°ÑÑ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ ÑÑÐ´ÐµÐ±Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ.
description: The object of the study is the process of expert, investigative and judicial practice on tax offenses. The purpose of the project is to study the theoretical foundations of the application of the procedure of forensic economic examination, to determine the methodological apparatus of this process, to establish the basis of the mechanism of its implementation during the investigation of tax crimes in the context of functions, directions, principles of implementation, main stages and outcomes.In the course of the work, studies were conducted to consider the specifics of conducting a judicial tax examination in the Russian Federation, the methods of its conduct and the development of measures aimed at improving it in accordance with the prevailing trends in legal proceedings. As a result of the work, criminal legal characteristics and research of the problem of qualification of crimes related to tax evasion and fees of individuals and legal entities were carried out, proposals were developed to minimize offenses, the result of a review of judicial and economic practice showed that in our country, judicial expert activity, despite the existing problems, is carried out at a high level. The degree of implementation â the modern investigative and judicial system of criminal proceedings in the field of taxes should improve the procedure of forensic economic research.