Expertise as a Form of Evidence in the Tax Process
( Pp. 260-266)
More about authors
Orlova Natalia A.
Advisor to the State Civil Service of the Russian Federation, Grade 2, Deputy Head, Postgraduate Student of the Department of International and Public Law of the Faculty of Law, Financial University under the Government of the Russian Federation (Financial university), Russia, Moscow. Hirsch Index - 1
Interdistrict Inspectorate of the Federal Tax Service of the Russian Federation No. 17 for the Moscow Region
Lyubertsy, Russia
Interdistrict Inspectorate of the Federal Tax Service of the Russian Federation No. 17 for the Moscow Region
Lyubertsy, Russia
Abstract:
Purpose of the study. The article deals with the problems of inefficient use of expertise as a way of collecting valid and reliable evidence, infringement of the rights and interests of taxpayers allowed during its appointment and conduct, which leads to the contestation of the results of the control measure and the recognition of the evidence obtained as inadmissible. Expertise is a mean of proof that allows you to obtain information from a professional who is independent in the outcome of the case and has knowledge in the field of science, technology, art and craft. The conclusion obtained as a result of the study can be a key evidence that has priority over many others, due to the use of scientific and practical data that increase the objectivity and categoricalness of the conclusions. Despite the high probative capacity, when conducting tax audits, expertise as a means of proof is not widely used, which in many cases does not allow obtaining reliable information about the circumstances of the offense. Conclusions. As a result of the study, objective reasons were identified for recognizing expert opinions as inadequate evidence that violates the rights and interests of taxpayers. The proposed mechanism for preliminary agreement on the conditions for engaging an expert, including a candidate, a list of issues that need to be resolved during the study, materials to be submitted for examination, allows reaching agreement with taxpayers on all significant issues before drawing up a resolution and initiating an event, which not only increases the legitimacy of the results obtained, contributes to the observance of the rights and legitimate interests of taxpayers and enhances the competitiveness of the tax process. The author has developed specific additions to be made to the Tax Code of the Russian Federation to implement the mechanism for preliminary approval and consideration of taxpayers' petitions on the appointment of an examination.
How to Cite:
Orlova N.A., (2022), EXPERTISE AS A FORM OF EVIDENCE IN THE TAX PROCESS. Gaps in Russian Legislation, 5 => 260-266.
Reference list:
Aliev Sh.I., Alieva Z.M., Tailova A.G. Tax control in Russia and foreign countries: forms and methods of its implementation: Monograph // Tambov. Consulting company Yukom. 2020. P.70.
Vladimirov L.E. The doctrine of criminal evidence (1909) // Tula: Autograph. 2000, P. 135.
Glazunova I.V. Specificity of evidence in the tax process // Law enforcement. 2019. V. 3, No. 4. pp. 63-74.
Kozlov A.S. On the Conceptuality of the Theory of Evidence in Jurisprudence // Actual Problems of Legal Evidence. Irkutsk. 1984.
Kozyrin A.N. Tax Process: Study Guide / Under. ed. A.N. Kozyrina // M.: TsPPI. 2007. 155 p.
Kokorev L.D., Kuznetsov N.P. Criminal process: evidence and proof // Voronezh. 1995. pp. 109-113.
Kolozina O.V. Evidence and proof in a tax dispute: issues of theory and practice // E-Scio. 2020. No. 7 (46). pp. 465-472.
Kosarenko N. N. Development of the institute for the protection of the rights of the taxpayer in modern Russia // Scientific works of the Russian Academy of Advocacy and Notaries. 2019. No. 3 (54). pp. 60-64.
Lukashevich V.Z. On the concept of evidence in the Soviet criminal process // Jurisprudence. 1963. No. 1. P. 118.
Nakhov E.A. Evidence law in civil and arbitration proceedings: general part / E.A. Nakhov // St. Petersburg: VVM. 2012.
Novitsky V.A., Novitskaya L.Yu. Problems of evidence law: theory, legislation, judicial practice: Monograph // St. Petersburg. 2017. P. 100.
Porollo E.V. Tax control: principles and methods of implementation // M., 2018. 280 p.
Reshetnikova I.V. Evidence in civil proceedings: a practical training manual for universities // Yurayt Publishing House. 2019. P. 10.
Savostyanova S.A. Some problems of protecting the rights and legitimate interests of taxpayers in the implementation of tax control // Problems of Economics and Legal Practice. 2020 T. 16. No. 3. pp. 182-186.
Eriashvili N.D., Korshunov N.M. Tax process // Moscow. UNITY-DANA. 2020. P. 607.
Vladimirov L.E. The doctrine of criminal evidence (1909) // Tula: Autograph. 2000, P. 135.
Glazunova I.V. Specificity of evidence in the tax process // Law enforcement. 2019. V. 3, No. 4. pp. 63-74.
Kozlov A.S. On the Conceptuality of the Theory of Evidence in Jurisprudence // Actual Problems of Legal Evidence. Irkutsk. 1984.
Kozyrin A.N. Tax Process: Study Guide / Under. ed. A.N. Kozyrina // M.: TsPPI. 2007. 155 p.
Kokorev L.D., Kuznetsov N.P. Criminal process: evidence and proof // Voronezh. 1995. pp. 109-113.
Kolozina O.V. Evidence and proof in a tax dispute: issues of theory and practice // E-Scio. 2020. No. 7 (46). pp. 465-472.
Kosarenko N. N. Development of the institute for the protection of the rights of the taxpayer in modern Russia // Scientific works of the Russian Academy of Advocacy and Notaries. 2019. No. 3 (54). pp. 60-64.
Lukashevich V.Z. On the concept of evidence in the Soviet criminal process // Jurisprudence. 1963. No. 1. P. 118.
Nakhov E.A. Evidence law in civil and arbitration proceedings: general part / E.A. Nakhov // St. Petersburg: VVM. 2012.
Novitsky V.A., Novitskaya L.Yu. Problems of evidence law: theory, legislation, judicial practice: Monograph // St. Petersburg. 2017. P. 100.
Porollo E.V. Tax control: principles and methods of implementation // M., 2018. 280 p.
Reshetnikova I.V. Evidence in civil proceedings: a practical training manual for universities // Yurayt Publishing House. 2019. P. 10.
Savostyanova S.A. Some problems of protecting the rights and legitimate interests of taxpayers in the implementation of tax control // Problems of Economics and Legal Practice. 2020 T. 16. No. 3. pp. 182-186.
Eriashvili N.D., Korshunov N.M. Tax process // Moscow. UNITY-DANA. 2020. P. 607.
Keywords:
expertise, evidence, tax process, means of proof, decision, expert opinion, approval mechanism.
Related Articles
PUBLIC LAW (STATE LAW) Pages: 14-19 Issue №72283
Expanding Powers of Higher Tax Authorities in Tax Process at the Stage of Resolving the Issue of Acceptance of Complaint for Consideration
tax process
stage
tax authorities
taxpayer
court
Show more
SPECIALTY 12.00.04 Pages: 182-186 Issue №14694
LEGAL PRINCIPLES OF TAX PROCESS
principle
tax process
democracy
justice
legal process
Show more
9. Financial law; Tax law; Budgetary law Pages: 171-175 Issue №14823
FIRST STAGE OF TAX PROCESS - ESTABLISHING TAX OBLIGATION
lawmaking process
tax process
stage
tax authorities
legislative initiative
Show more
10. Forensics; Forensic expertise; Operational and search activities; Criminal procedure Pages: 143-146 Issue №10386
EVIDENTIARY ACTIVITIES FEATURES BY INQUIRY PRODUCTION IN THE REDUCED FORM
proof
urgent investigative actions
verification of evidence
the principle of the presumption of innocence in pre-trial proceedings
forensic examination
Show more
miscellaneous Pages: 235-240 Issue №46030
The Evolution of Evidence and Evidence in the Domestic Criminal Process
evolution
evidence
proof
criminal procedure
Ancient Russia
Show more
Criminal law Pages: 236-243 Issue №23832
The Use of Computer Technology in the Investigation of Crimes Related to Violation of Labor Protection and Safety Requirements
crime investigation
computer technology
labor protection
safety
evidence-based information
Show more
8. CRIMINAL PROCESS (12.00.09) Pages: 205-209 Issue №18617
On the evidentiary value of information obtained in criminal proceedings with the use of modern information technologies: some aspects, problems and possible solutions
criminal proceedings
evidence
modern information technologies
digitalization of criminal proceedings
electronic information technologies of proof
Show more
8. Criminal procedure Pages: 173-177 Issue №15895
THE INSTITUTE OF MATERIAL EVIDENCE IN THE CRIMINAL PROCEDURAL LAW OF THE STATES LOCATED IN THE POST-SOVIET SPACE
comparative law
evidentiary right
evidence
material evidence
documents
Show more
7. Criminal procedure Pages: 162-165 Issue №4285
On the concept of criminal procedure evidence in the context of electronic information
proof
the fact
means of proof
source of evidence
Show more
4. CRIMINAL LAW DISCIPLINES Pages: 250-254 Issue №19964
Methodology for the Participation of the Prosecutor in the Study of Expert Opinions in the Court of Appeal
appeal proceedings
prosecutor
defense side
expert opinion
methodology
Show more