International experience in the production of judicial tax examinations

Each state has historically developed and has its own views on expert activity, in particular, on forensic examination, its classification, purpose, possibilities of conducting, permissible research methods, methods of evaluating the results obtained, the need and possibility of licensing, as well as evaluating the evidence obtained. The practice of conducting judicial economic research with the use of special knowledge in the field of taxation is subject to special differentiation. The article examines the international experience of the production of judicial tax examinations, the peculiarities of their organization, registration and evaluation of the results, and also provides a comparative characteristic with the practice of judicial tax examination in Russian reality.