Procedural Requirements for Appointment and Conduct of Economic Expertises
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 26, Issue
Abstract
The aim of the paper is to compile information on the procedure of appointing and conducting of economic expertise by type of procedural law, as well as to identify problems and inconsistencies and the ways of solving them in order to improve judicial procedures. Within the performance of the relevant type of investigation and trial economic expertise may be administered and conducted, including expertise of: accounting and taxation; financial activities; financial and credit operations. Purpose and conduct of economic expertise depending on the type and extent of open justice prosecution is held according to the Criminal Procedure, Civil Procedure, Commercial Procedural Code of Ukraine and the Code of Administrative Procedure of Ukraine. In civil and administrative procedures the appointment and conduct of expertise, including economic expertise on the level of legislative regulation, are nearly identical in content and nature and in the economic procedure – are not regulated sufficiently and in detail. The value of the results is obtained in the study of procedure of the appointment and conduct of economic expertise and in identifying gaps and ways to deal with them in the legal regulation of judicial procedures.
Authors and Affiliations
Olga Pugachenko
Keywords
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