Search academic texts

Information × Registration Number 0220U102621, 0119U100972 , R & D reports Title Development of the methodology for conducting of forensic economic expertise on the issues related to the production and sales of excisable goods. popup.stage_title Head Svitlooka Varvara F., Registration Date 10-04-2020 Organization Odessa Scientific Research Institute of Judicial Expertise popup.description2  Objects of the research - conclusions of forensic economic expertise, primary accounting records, accounting registers of analytical and synthetic accounting, tax reporting, acts of inspections by tax authorities, which are drawn up as a result of inspections of enterprises in compliance with the requirements of the law in the implementation of economic transactions for the production and sale of excise duties goods. The purpose of the work is to develop a methodology for conducting forensic and economic expertise on issues related to the production and sale of excisable goods and to tax such operations with an excise tax in accordance with the requirements of the Tax Code of Ukraine. Scientific development: analyzes the legislative and other normative acts on the production and sale of excisable goods; methodological approaches to solving the forensic and economic expertise of issues related to justified excise tax on certain types of goods are generalized. Novelty – for the first-time algorithm for conducting forensic and economic expertise related to the validity of excise tax on production and sale of excisable goods was developed. The effectiveness of the implementation - the developed methodology of expert study of the validity of operations related to the production and sale of excisable goods has been developed, which will significantly increase the level of execution of forensic and economic expertise. Sphere (branch) of use - forensic expert activity. Product Description popup.authors popup.nrat_date 2020-07-03 Close