Methodological aspects of conducting a forensic economic examination

Forensic economic examination is one of the most demanded tools at investigation of criminal cases in the crimes in the sphere of economy. The methods of examination are a set of ways and receptions by means of which the expert studies an examination subject. Economic analysis, statistical, economic-mathematical methods belong to the methods of carrying out judicial economic examination settlement and analytical, documentary. The main receptions of carrying out economic examination are search, identification and analysis of various contradictions in documents. There is a need for a separate judicial tax expertise. The rates of updating of the tax law, difficulties connected with calculation and compensation of the property damage caused as a result of commission of tax crimes belong to a number of problems increasing the need of comprehensive investigation and application of tax examination. The subjects of judicial tax examination are legal facts, at the heart of which the data of accounting and tax accounting, consignment notes, acts of acceptance of work, services, accounts, invoices, documents on payment of a salary, accounting references, tax declarations...