IDEAS home Printed from https://ideas.repec.org/a/rnp/smmscn/s2227.html
   My bibliography  Save this article

Development Of A Methodology For Reviewing The Conclusion Of A Tax Forensic Examination
[Разработка Методики Составления Рецензии На Заключение Налоговой Судебной Экспертизы]

Author

Listed:
  • Yurii V. Demidchenko (Демидченко Ю.В.)

    (Rostov Branch of the Russian State Unversity of Justice; Southern Federal University)

  • Tatiana G. Pogorelova (Погорелова Т.Г.)

    (Southern Federal University; Don Cossack State Institute of Food Technologies and Economics (branch) of the K.G. Razumovsky Moscow State University of Technology and Management)

  • Natalia Yu. Lebedeva (Лебедева Н.Ю.)

    (Southern Federal University)

Abstract

Currently, the tool of reviewing the conclusion of the tax forensic examination is increasingly being used, which is a written judgment of specialists with special knowledge on the issues put to them, and subject to mandatory research according to the general rules for evaluating evidence. However, a specialized methodology for reviewing has not been developed. This article presents the directions of development of the methodology for compiling a review of the conclusion of the judicial tax examination.

Suggested Citation

  • Yurii V. Demidchenko (Демидченко Ю.В.) & Tatiana G. Pogorelova (Погорелова Т.Г.) & Natalia Yu. Lebedeva (Лебедева Н.Ю.), 2022. "Development Of A Methodology For Reviewing The Conclusion Of A Tax Forensic Examination [Разработка Методики Составления Рецензии На Заключение Налоговой Судебной Экспертизы]," State and Municipal Management Scholar Notes, Russian Presidential Academy of National Economy and Public Administration, vol. 2, pages 62-66.
    • Handle: RePEc:rnp:smmscn:s2227
    as

    Download full text from publisher

    File URL: ftp://w82.ranepa.ru/rnp/smmscn/s2227.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:smmscn:s2227. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.