student
student
The article is devoted to the analysis of the institute of judicial expertise in civil proceedings, with an emphasis on the use of this tool in the consideration of cases of economic offenses. The author examines the legal nature of the forensic examination, as well as the procedure for its appointment, defined in the Code of Civil Procedure of the Russian Federation. Special attention is paid to the typology of examinations used in the consideration of cases of economic offenses. The paper describes in detail accounting, financial and economic, tax, valuation and computer-technical expertise. In addition, the topic of current problems in the practice of forensic experts is touched upon, which will be useful for writing other works on ways to improve the legal regulation of the institution under consideration. Based on the results of the study, a conclusion was made about the role of expertise in ensuring objective and fair justice.
judicial examination, civil procedure, economic offenses, evidence
1. Marova Ya. A., Zubkov D. D. Provedenie ekonomicheskoy ekspertizy pri rassledovanii ekonomicheskih prestupleniy // Vestnik nauki. 2023. № 6 (63). S. 546–561.
2. Izvarina N. Yu. Sudebnaya buhgalterskaya ekspertiza: aktual'nye podhody k ispol'zovaniyu i metodam provedeniya // Vestnik ekspertnogo soveta. 2020. № 1 (20). S. 75–84.
3. Putnikova E. L. Buhgalterskaya ekspertiza: vozniknovenie, razvitie i regulirovanie // Vestnik Belorusskoy gosudarstvennoy sel'skohozyaystvennoy akademii. 2023. № 2. S. 31–35.
4. Grazhdanskiy kodeks Rossiyskoy Federacii ot 30 noyabrya 1994 g. № 51-FZ: [v redakcii ot 8 avgusta 2024 g.]. -- Dostup iz sprav.-pravovoy sistemy «Koncul'tantPlyuc» (data obrascheniya 28.05.2025). -- Tekst: elektronnyy.
5. Grazhdanskiy processual'nyy kodeks Rossiyskoy Federacii ot 14 noyabrya 2002 g. № 138-FZ: [v redakcii ot 1 aprelya 2025 g.]. -- Dostup iz sprav.-pravovoy sistemy «Koncul'tantPlyuc» (data obrascheniya 07.04.2025). -- Tekst: elektronnyy.
6. Chugurova T. V., Sablina E. A., Dubkova E. V. Pravovye osnovy, znachenie i osobennosti provedeniya sudebno-ekonomicheskoy ekspertizy // Mezhdunarodnyy zhurnal gumanitarnyh i estestvennyh nauk. 2020. № 4–3. S. 228–231.
7. Kazankova T. N. Znachenie pravovoy kul'tury v stanovlenii grazhdanskogo obschestva // Vestnik Samarskogo municipal'nogo instituta upravleniya. 2014. № 2 (29). S. 110–118.
8. Skachkova O. S. Notarial'nye deystviya glav administraciy poseleniy: novoe v pravovom regulirovanii // Pravovaya politika i pravovaya zhizn'. 2016. № 2. S. 68–73.