Judicial And Economic Expertise Of Calculations Connected With The Personal Income Tax: Theoretical And Methodological Aspects

The increased number of tax violations, in particular, those related to payment and calculation of the personal income tax in Ukraine (hereinafter referred to as the PIT), as well as complication of the forms and ways of commitment of such violations justify the necessity of the detailed study and improvement of the theoretical and methodological bases of the judicial and economic expertise (hereinafter reffered to as the JEE). Besides, lack of the JEE methods of calculation connected with the PIT among the methods of JEE which were attested and recommended for further use in the JEE Register justifies topicality and timeliness of this analysis. The purpose of this article is justification of the JEE theoretical and methodological aspects of calculation connected with the PIT. The following research methods have been used in the article: the induction and deduction methods, the analysis and synthesis methods, the abstract and logical methods as well as the cause-and-effect connection method. The findings of the research include clarification of the definition of the term "JEE methods"; justification of JEE subjects of calculation connected with the PIT; determination of the particularities of the JEE method of calculation connected with the PIT; development of a JEE general algorithm of calculation connected with the PIT. They also include algorithms of the followings techniques of documentary control in the course of the JEE: formal, arithmetic and counter technique for examination of documents related to calculation connected with the PIT. The research findings shall assist in the further development and improvement of the JEE theoretical and methodological bases, reduction of time necessary for doing it, complete and comprehensive research on the actual circumstances of cases. They aim at creating a possibility to increase of authenticity of judicial experts' conclusions. It is worth to focus the subsequent developments on the consideration of theoretical and methodological aspects such as: the use of other methods of documentary control in the course of JEE calculation connected with the PIT, the use of calculation and analytical methods and forming a procedure for implementation of these methods in the cases related to the confirmation of correctness of the PIT accrual (payment), confirmation of the amount of the accrued profits (PIT taxable amount) not only for employees (in relation to the income earned (accrued) as a salary), but also for other categories of taxpayers.