PROBLEMATIC ISSUES AND WAYS FOR THEIR RESOLUTION WHILE RESEARCH ON TAX CREDIT OF VALUE-ADDED TAX (Review Article)

Abstract

The article deals with problematic issues faced by a forensic economist in practice when conducting a forensic economic examination in relation to confirmation of violations established by tax audit reports of the State tax service of Ukraine, particularly tax credit overstatement, which in their essence are legal in nature and require not only knowledge in the field of economics, accounting, tax accounting and reporting, but also legal knowledge.

The Article purpose is to highlight a number of challenging issues that arise during forensic economic examination; ways to resolve them are suggested, at the same time examples from forensic practice are offered.

The analysis of judicial practice and the role of availability of a court judgment concluded between enterprises on invalidation of documents, of the results of handwriting analysis for investigative bodies while appointment of forensic economic examination is substantiated.

According to the results of the carried out research, it was concluded that, in order to verify tax audit reports on violations of tax legislation, in terms of tax credit overstatement which in its essence are of a legal nature, a forensic expert should be provided not only with properly executed primary documents, but also judgment concluded between enterprises on recognition of invalid documents, court verdict on fictitious nature of the entity of economic activity, which became legally binding. Prior to appointment of forensic economic examination, it is expedient to conduct handwriting analysis (in case of signing of tax and expenditure invoices by a non-authorized person).

In questions addressed to a forensic expert-economist, it is useful to take into consideration court judgment and handwriting analysis forensic report. All the above will increase the number of disclosure of economic crimes and provide money to the budget of a country.