Forensic Tax Examination of Calculations with the Budget for Value Added Tax
https://doi.org/10.17803/2311-5998.2022.90.2.116-123
Abstract
The forensic tax examination of calculations with the budget for value added tax is the most important evidence in the case, with its help it is possible to identify violations from the requirements of tax legislation allowed by taxpayers in determining the elements of taxation. Within the framework of the existing legal regulation, one of the elements of the mechanism of protection against tax crimes in connection with the encroachments on the financial interests of the country is a forensic tax examination of calculations with the budget for value added tax, the production of which is aimed at ensuring an objective and comprehensive investigation of crimes in criminal proceedings.
About the Author
V. V. Golikova
Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
Assistant Professor of forensic expertise Department; Cand. Sci. (Law)
References
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Review
For citations:
Golikova V.V. Forensic Tax Examination of Calculations with the Budget for Value Added Tax. Courier of Kutafin Moscow State Law University (MSAL)). 2022;(2):116-123. (In Russ.) https://doi.org/10.17803/2311-5998.2022.90.2.116-123
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