METHODS OF PREPARING AND WRITING NON-STATE EXPERT CONCLUSION ON THE RESULTS OF ECONOMIC EXPERTISE IN THE FIELD PROCEDURE
( Pp. 178-207)
More about authors
Knyazeva Natalia Vladimirovna
d-r ekon. nauk, nezavisimyy sudebnyy ekspert, Upolnomochennyy predstavitel Rossiyskoy kollegii auditorov v Samarskoy oblasti. Dolzhnost: Glavnyy nauchnyy sotrudnik. Mesto raboty: Institut issledovaniya tovarodvizheniya i konyunktury optovogo rynka
Institute for Study of product distribution and wholesale market conditions
Institute for Study of product distribution and wholesale market conditions
Abstract:
In the appointment of a public authority expertise in the procedural field, (for example: courts, tax, customs or investigating authorities), the order of the expert choice today is not specified clearly the legislation is not defined. According to the results of the study the expert must issue a written opinion, the content and form of this document requirements of different codes are not defined the same way. Methods of expert studies and drawing up the report for non-governmental experts are not available. In this article the author proposes on the basis of unification of legal norms of the Russian legislation developed technique of preparation and writing of expert opinion non-experts in a common format. The article focuses on the kinds of economic expertise as the study of accounting and financial analysis, and given the important recommendations for its implementation.
How to Cite:
Knyazeva N.V., (2016), METHODS OF PREPARING AND WRITING NON-STATE EXPERT CONCLUSION ON THE RESULTS OF ECONOMIC EXPERTISE IN THE FIELD PROCEDURE. Business in Law, 4 => 178-207.
Reference list:
Tamozhennyy kodeks Tamozhennogo soyuza;
Arbitrazhnyy protsessual nyy kodeks RF (APK RF),
Grazhdanskiy protsessual nyy kodeks RF (GPK RF),
4. Nalogovyy kodeks RF
Ugolovno-protsessual nyy kodeks
Kodeks administrativnogo sudoproizvodstva RF
Kodeks ob administrativnykh pravonarusheniyakh
Federal nyy zakon ot 31.05.2001 № 73-FZ O gosudarstvennoy sudebno-ekspertnoy deyatel nosti v Rossiyskoy Federatsii
Federal nyy zakon ot 30.12.2008 № 307-FZ Ob auditorskoy deyatel nosti
Federal nyy zakon ot 6 dekabrya 2011 g. № 402-FZ O bukhgalterskom uchete ,
Federal nyy zakon № 135-FZ ot 29.07.1998g. Ob otsenochnoy deyatel nosti v Rossiyskoy Federatsii ,
Postanovlenie Plenuma VAS RF ot 12.10.2006 № 53 Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody
Postanovlenie Plenuma Verkhovnogo Suda RF ot 28.12.2006 № 64 O praktike primeneniya sudami ugolovnogo zakonodatel stva ob otvetstvennosti za nalogovye prestupleniya
Postanovlenie Plenuma VAS RF ot 04.04.2014 № 23 O nekotorykh voprosakh praktiki primeneniya arbitrazhnymi sudami zakonodatel stva ob ekspertize
Informatsionnoe pis mo Prezidiuma VAS RF ot 17.11.2011 № 148 Obzor praktiki razresheniya arbitrazhnymi sudami del, svyazannykh s primeneniem otdel nykh polozheniy glavy 30 Nalogovogo kodeksa Rossiyskoy Federatsii
http://www.sudexpert.ru/
Arbitrazhnyy protsessual nyy kodeks RF (APK RF),
Grazhdanskiy protsessual nyy kodeks RF (GPK RF),
4. Nalogovyy kodeks RF
Ugolovno-protsessual nyy kodeks
Kodeks administrativnogo sudoproizvodstva RF
Kodeks ob administrativnykh pravonarusheniyakh
Federal nyy zakon ot 31.05.2001 № 73-FZ O gosudarstvennoy sudebno-ekspertnoy deyatel nosti v Rossiyskoy Federatsii
Federal nyy zakon ot 30.12.2008 № 307-FZ Ob auditorskoy deyatel nosti
Federal nyy zakon ot 6 dekabrya 2011 g. № 402-FZ O bukhgalterskom uchete ,
Federal nyy zakon № 135-FZ ot 29.07.1998g. Ob otsenochnoy deyatel nosti v Rossiyskoy Federatsii ,
Postanovlenie Plenuma VAS RF ot 12.10.2006 № 53 Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody
Postanovlenie Plenuma Verkhovnogo Suda RF ot 28.12.2006 № 64 O praktike primeneniya sudami ugolovnogo zakonodatel stva ob otvetstvennosti za nalogovye prestupleniya
Postanovlenie Plenuma VAS RF ot 04.04.2014 № 23 O nekotorykh voprosakh praktiki primeneniya arbitrazhnymi sudami zakonodatel stva ob ekspertize
Informatsionnoe pis mo Prezidiuma VAS RF ot 17.11.2011 № 148 Obzor praktiki razresheniya arbitrazhnymi sudami del, svyazannykh s primeneniem otdel nykh polozheniy glavy 30 Nalogovogo kodeksa Rossiyskoy Federatsii
http://www.sudexpert.ru/
Keywords:
economic expertise, procedure, non-state forensic expert, methodology expertise, methods of examination, accounting financial expertise, tax examination customs examination, the accuracy of the information.
