THEORETICAL AND LEGAL ASPECTS OF THE USE OF SPECIAL KNOWLEDGE DURING THE FORENSIC TAX EXAMINATIOUKRAION

Abstract

The article examines the essence and content of special knowledge in the context of their use by a forensic expert during a forensic tax examination.
The positions of scientists on the definition of the concepts of "special knowledge" and "special economic knowledge" are highlighted.
It was stated that the definition of the concept of "special knowledge" does not contain any norma-tive legal act of Ukraine, including the profile law regulating forensic expertise, as well as the absence of a unified approach among scientists to the defini-tion of the concept of "special economic knowledge".
It is substantiated that not a single investigation of offenses in the field of taxation is complete without a forensic tax examination, which is a type of foren-sic economic, the implementation of which requires appropriate special knowledge.
It has been established that the special knowledge of a forensic expert on taxation is a com-plex concept that combines knowledge in the field of taxation and law, is not publicly available and well-known, and also combines certain skills and skills of their application to obtain a scientifically substanti-ated, objective expert opinion, is a procedural source of evidence. The application of special knowledge in the field of taxation and law is aimed at qualitatively, comprehensively, and in a timely manner solving the expert tasks that will be set before the forensic ex-pert, which, in turn, will ensure success in disclosing offenses regarding tax evasion, fees and other man-datory payments.
Based on the research results, it was proposed to define the concept of “special knowledge” at the legislative level; normative consolidation of forensic tax expertise as an independent type; substantiated the need to develop an appropriate methodology for conducting this type of examination, which will de-fine the concept of "special economic knowledge" and its components, as well as clearly outline the limits of special knowledge of a forensic expert on taxation issues.
Keywords: special knowledge, forensic exper-tise, special economic knowledge, forensic tax exper-tise, special knowledge in the field of taxation and law, taxes.