Current state of the expert-analytical department researches

Perceived and pretended transactions have gained wide race space in the civil relations system. These types of legal relations are currently considered only as a subject matter of forensic economic expertise carried out in civil, arbitral or criminal proceedings. According to the authors of the article, these transactions most often perform a double function: form an unjustified tax benefit, and are also used for withdrawal into shadow turnover or for personal appropriation of funds from an economic entity. The article proposes a general scientific and practical approach to expert research of imaginary and fake objects of accounting. The purpose of the research carried out in the article is to analyze imaginary and fake transactions both from the point of view of the subject of forensic economic expertise and from the point of view of the methodology of its research. Research methods. Theoretical methods of research such as analysis, derivation and generalization were used in the writing of the article, and special methods of documentary control, widely used in forensic and economic practice, were used as basic methods.