JUDICIAL AND TAX EXAMINATION AS A SEPARATE TYPE OF JUDICIAL ECONOMIC EXAMINATION

Abstract

The article examines the legal and economic grounds for the expediency of separating forensic tax expertise into an independent type of forensic eco-nomic expertise.
Determined that changes in tax legislation; re-ducing the number of tax audits; The COVID-19 pandemic and quarantine have led to the latency of offenses related to tax evasion, and the full restora-tion of the powers of regulatory authorities will lead to an increase in the number of cases of tax viola-tions.
It was revealed that one of the main effective means of full and comprehensive clarification of all the circumstances of criminal offenses in the tax area is expertise. Based on the materials of criminal pro-ceedings on tax evasion, fees and other obligatory payments, a forensic accounting examination is usu-ally appointed, which is a type of forensic economic. However, the complexity and inconsistency of tax legislation, the presence of features inherent only in the tax area, will draw attention to the need and feasibility of separating such an independent type of expertise as a judicial and tax one.
It has been substantiated that the grounds for separating forensic tax expertise into an independent type of economic forensic expertise are based on the following bases: tax law as an independent branch in the system of legal sciences; the economic nature of tax legal relations; difficulty in investigating and proving criminal offenses in the tax area; application of special knowledge in the investigation of tax of-fenses (combination of special knowledge in the field of taxation and law); legal regulation of the possibil-ity of conducting forensic tax examinations.
It has been established that these grounds are the main weighty argument regarding the allocation of an independent type of expertise - forensic tax.
According to the results of the study, an ap-proach to structuring the forensic tax examination into a separate type of forensic economic examina-tion is proposed, which will increase the validity and quality of the conclusion of an expert on taxation issues, is a procedural source of evidence.
Key words: forensic examination, forensic tax examination, special knowledge, tax law, legal rela-tions in the field of taxation, tax offenses, tax legisla-tion.