DEVELOPMENT OF A METHODOLOGY FOR REVIEWING THE CONCLUSION OF A TAX FORENSIC EXAMINATION

РАЗРАБОТКА МЕТОДИКИ СОСТАВЛЕНИЯ РЕЦЕНЗИИ НА ЗАКЛЮЧЕНИЕ НАЛОГОВОЙ СУДЕБНОЙ ЭКСПЕРТИЗЫ

Yurii V. Demidchenko (Демидченко Ю.В.), Tatiana G. Pogorelova (Погорелова Т.Г.) and Natalia Yu. Lebedeva (Лебедева Н.Ю.)
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Yurii V. Demidchenko (Демидченко Ю.В.): Rostov Branch of the Russian State Unversity of Justice; Southern Federal University
Tatiana G. Pogorelova (Погорелова Т.Г.): Southern Federal University; Don Cossack State Institute of Food Technologies and Economics (branch) of the K.G. Razumovsky Moscow State University of Technology and Management
Natalia Yu. Lebedeva (Лебедева Н.Ю.): Southern Federal University

State and Municipal Management Scholar Notes, 2022, vol. 2, 62-66

Abstract: Currently, the tool of reviewing the conclusion of the tax forensic examination is increasingly being used, which is a written judgment of specialists with special knowledge on the issues put to them, and subject to mandatory research according to the general rules for evaluating evidence. However, a specialized methodology for reviewing has not been developed. This article presents the directions of development of the methodology for compiling a review of the conclusion of the judicial tax examination.

Keywords: evaluation of expert opinion; expert methodology; expert opinion; judicial tax expertise; expert competence; taxation; tax accounting (search for similar items in EconPapers)
Date: 2022
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