Tax Expertise in the Tax Administration System

Musa Basnukaev, Musa Basnukaev, Reseda Madaeva

2022

Abstract

The variety and complexity of tax relations require a large amount of special knowledge, so the number of appointments of forensic tax examination in court is increasing. It seems that tax expertise should be singled out as a separate type of expertise, as requiring special knowledge in the field of tax legal relations, as well as having an independent subject, object. A feature of not only tax, but also other examinations is the fact that the appointment and evaluation of the expert’s opinion is carried out by law enforcement agencies, courts, and research is allowed only by independent experts. Consequently, the quality of examinations is influenced by the selection of documents provided to the expert for the study, their completeness and quality, as well as the formulation of questions, the accuracy of wording, etc. The direction of improving forensic tax expertise as a method of tax control is the use of digital technologies in conducting research and presenting the results of such research.

Paper Citation

in Harvard Style

Basnukaev M. and Madaeva R. (2022). Tax Expertise in the Tax Administration System. In Proceedings of the 1st International Conference on Methods, Models, Technologies for Sustainable Development - Volume 1: MMTGE, ISBN 978-989-758-608-8, SciTePress, pages 119-122. DOI: 10.5220/0011555800003524

in Bibtex Style

@conference{mmtge22,
author={Musa Basnukaev and Reseda Madaeva},
title={Tax Expertise in the Tax Administration System},
booktitle={Proceedings of the 1st International Conference on Methods, Models, Technologies for Sustainable Development - Volume 1: MMTGE,},
year={2022},
pages={119-122},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011555800003524},
isbn={978-989-758-608-8},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st International Conference on Methods, Models, Technologies for Sustainable Development - Volume 1: MMTGE,
TI - Tax Expertise in the Tax Administration System
SN - 978-989-758-608-8
AU - Basnukaev M.
AU - Madaeva R.
PY - 2022
SP - 119
EP - 122
DO - 10.5220/0011555800003524
PB - SciTePress