Development of classification of judicial economic expertise

Forensic economic expertise plays an important role in the investigation of economic crimes. However, at present, there is no single and universally recognized classification of forensic economic examinations in the scientific world. The classification of forensic economic expertise is key to determining the content of science and its problems, as well as finding ways to solve them. In the article, the authors propose to classify the forensic economic examination into the following types: forensic accounting examination; forensic tax examination; forensic financial expertise, forensic legal expertise. The main feature of the classification that determines the content of expert actions and the methodological tools used is the classification in accordance with the subject area of forensic economic examination. So, the type of forensic financial examinations is represented by two subspecies: financial-analytical and financial-credit forensics. The subject area of financial and analytical expertise is court cases of intentional bankruptcy, and financial and credit expertise is the illegal receipt of a loan. Also, according to the studies, it is noted that the subject area of forensic economic expertise can be in the state and real sectors of the economy. Today, the development of the classification of forensic economic examinations lies in both the field of economic and social sciences.