e-ISSN 2518-1181
DOI 10.33146/2518-1181
Online Media ID R40-06293
← Back Published: 30.03.2025

Forensic Economic Research in Tax Dispute Resolution

Authors

Iryna Shushakova Private practice in the field of forensic economics, Ukraine ORCID 0000-0002-3811-683X
Halyna Umantsiv Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID 0000-0002-5410-1363

DOI:

https://doi.org/10.33146/2307-9878-2025-1(107)-112-120

Abstract

Numerous contradictions in tax legislation lead to a large number of tax disputes. In such conditions, independent specialists need to be involved who, thanks to their qualifications and special knowledge, can research the documentary confirmation and disclosure of business transactions in tax accounting and the validity and correctness of the number of tax surcharges. According to Ukrainian legislation, such specialists are forensic economists. The article aims to reveal the procedural aspects of involving forensic economic experts and using expert opinions at different stages of tax disputes. It identifies the range of tax issues that are the subject of tax disputes and analyzes statistical data on the judicial resolution of such disputes. The stages of tax disputes at which it is appropriate to involve an expert are identified, including during tax control by regulatory authorities, at the stage of pre-trial resolution of tax disputes, in administrative proceedings, and criminal cases. The documents prepared by experts based on the results of expert economic research at all stages of tax disputes are characterized (expert opinion, notice of impossibility to provide an opinion). The procedural aspects of involving an expert to conduct expert research at various stages of tax disputes are outlined in terms of such features as regulation, grounds for conducting research, the subject performing the expert economic research, objects of research and other materials, expert tasks, approaches to formulating questions, and the document prepared by the expert. Considering current practices in conducting forensic economic examinations and expert economic research, the tasks performed by forensic economic experts at all stages of tax disputes are identified. The advantages of conducting expert economic research at all stages of tax disputes are established. Under modern economic conditions and due to the rapid development of globalization processes, the subjects of tax disputes are being modified. This necessitates the expansion of the indicative list of questions submitted to the expert for resolution, as provided in the Scientific and Methodological Recommendations on the preparation and appointment of forensic examinations and expert studies.

Keywords

forensic examination, forensic economic examination, expert opinion, expert economic research, tax disputes, tax dispute resolution
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