THE SUBJECT, OBJECTS AND TASKS OF THE FORENSIC TAX EXAMINATION OF SETTLEMENTS WITH THE BUDGET FOR THE VALUE-ADDED TAX

Abstract

Judicial tax examination is the most important evidence in the case, with its help it is possible to identify violations from the requirements of tax legislation that taxpayers allow in determining the elements of taxation. When appointing and conducting an examination of tax issues regarding the correctness of the calculation and payment of value-added tax, there are theoretical and methodological contradictions, found both in the scientific literature and in practice. The consequence of such contradictions are numerous mistakes in the conduct of the type of examination under examination. Such a problem, as the lack of a clear regulation of the main theoretical provisions, which is inherent in the entire class of forensic economic examinations, is reflected in the forensic tax examination of settlements with the budget for the value-added tax.