from 01.01.2023 until now
Moskva, Moscow, Russian Federation
UDC 338.24.01
Introduction. The de-criminalisation of tax liabilities is one of the key measures for countering the threat of criminalisation in the economic sphere, as part of efforts to ensure Russia’s economic security. The effectiveness of addressing this task is objectively linked to the quality of performance of the functional duties of the relevant units within the country’s law enforcement system, whose remit includes supporting the investigation of tax offences involving fictitious economic relationships of interest to taxpayers. In the context of establishing an evidential basis using the tools of economic science, the most significant findings are those drawn from the results of court-ordered tax expert assessments, which, by their very nature as economic and legal analyses, are intended to substantiate the extent of the material damage caused to the tax system and the country’s economy. In these circumstances, there is a pressing need to establish an independent system for quality control of the results of forensic expert support through a peer-review process for the reports of economic experts – whether prepared by state or non-state forensic experts – in accordance with the requirements of Russian procedural law governing such reviews. Methods. As part of a risk-based approach, the study employs methods of documentary audit control, financial audit and economic analysis in formulating the theoretical and methodological principles for investigating the facts of fictitious tax liabilities. Results. This paper presents a summary of the findings from the review of court tax expert reports and assesses the risk of the conclusions drawn by economic experts being unfounded in various scenarios involving the impact of the fictitious transactions in question (equated to established facts of money laundering) on the amount of illegal financial gain generated by taxpayers in the process.
shadow economy, de-shadowing, threat, economic security, methodology, tax audit, peer review
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