Forensic Expert Activity in the Economic Sphere: Theoretical and Practical Aspect

Abstract

A high level of danger caused by a significant number of offenses and the commission of economic crimes that hinder the development of production processes, deprive the budget of certain revenues, increase inflation, restrain the flow of investment – in general, prevent the normal functioning of various structures, and may pose a threat to the economic security of the state. In the existing conditions of a market economy, there is a fairly certain degree of weakening of state control over the labor activity of economic entities. As a result, the incentive for various types of abuse has significantly increased and, thus, the possibility of committing offenses has significantly expanded. The fight against economic offenses is one of the most important problems that require special research. In the context of the transformation of economic relations in Ukraine, the problems of functioning of property structures are becoming more acute, the criminalization of economic and related relations persistently continues to exist, which leads to an increase in the "qualitative" and quantitative growth of economic crimes. Especially a certain increase in offenses in the economic activities of domestic organizations and enterprises requires the development of necessary measures to deprive the motivation of their manifestations. The rapidly growing complication of socio-economic social relations in Ukraine, the development of Science, the improvement of research methods and techniques have repeatedly increased the opportunities for law enforcement officials to turn to representatives of special knowledge for their use in proving when investigating and considering in court a wide variety of conflict legal situations in civil, administrative and criminal cases. In fact, when conducting all types of legal proceedings, there is a need to consider certain problems that require special knowledge in various fields of science, technology, art and, therefore, the appointment of appropriate forensic expert research in the economic sphere. This article presents certain modern aspects of forensic expert activity in the economic sphere, highlights the main problematic issues of a theoretical and practical nature, as well as identifies the necessary ways to solve them, which are aimed at the prospect of developing and improving the effectiveness of the results of both the process of forensic economic expertise in general and the profession of an expert economist in particular. This determines the relevance of the problem of development and improvement in the economic sphere of forensic expert activity in Ukraine.