FEATURES OF THE PURPOSE OF THE PURPOSE AND CONDUCT OF ECONOMIC EXPERTISES AND EXPERT RESEARCH IN THE PERFORMANCE OF THE TAX INSPECTION AND THE APPEAL OF THE RESULTS

DOI: https://doi.org/10.33994/kndise.2020.65.52

K. Proskura, O. Lukova

The article examines in detail the procedures and features of the use of judicial expertise in the process of conducting tax audits by both controlling bodies and taxpayers, and when appealing the results of tax audits.

According to the results of the tax audit of economic entities, in case of detection by tax inspectors of tax offenses, an act of inspection is drawn up, which contains a detailed description of the general information about the taxpayer, financial indicators, base and amounts of taxes paid for the audited period, as well as the content and amounts of the identified audits. tax offenses. In the event that the audit reveals tax offenses and the results of consideration of objections (if any), no adjustments have been made to the act of inspection, the controlling authority sends to the taxpayer a tax notification-decision on the amount of tax liability charged on the results of the check to be paid. In case of disagreement with such amount, the taxpayer has the right to appeal within 10 days such tax notification-decision in the administrative order or at any moment within three years from the moment of its issuance – in court.

Being a procedural document, the conclusion of a court expert can be a proof in court, is a strong argument when making decisions in tax disputes and an effective tool for protecting the taxpayer from illegal and biased decisions made by officials of the tax authority on the results of tax audit. In addition to judicial examinations, parties to the dispute (usually a taxpayer) may be assigned expert research, is not a procedural document, but can be a powerful document in proving a party of its correctness in a tax dispute.

An important point is the correct formulation of the questions posed to the expert (their focus on resolving disputes, their compliance with the competence of the expert-economist, the lack of a legal component that the expert-economist has no right to consider) and compliance with procedural requirements in the course of court proceedings, since in all types of legal proceedings the expert’s opinion is a procedural document.

Key words: tax audit, tax offense, act of audit, forensic expert examination of taxation issues, forensic exp

MODERN INSTITUTIONAL PROBLEMS OF FORENSIC LAND-TECHNICAL EXAMINATION

DOI: https://doi.org/10.33994/kndise.2020.65.51

M. Tretiak

It is proposed to develop principles for formulation taking into account that the recommended list of issues in forensic land-technical or land appraisal, specified in scientific and methodological recommendations is not exhaustive.

The normative basis for the implementation of the investigated land technical examination is the entire sphere of land legislation, primarily the Land Code of Ukraine, state and industry standards, norms and rules in the field of land relations, land use and protection. In this regard, the difficulty of comparing the actual land management process in the course of the examination with certain legislative and regulatory acts is due to the lack of most standards in the field of land management, land Cadastre and land protection.

The concept of “evidence” in the field of forensic land technical expertise is a legal construction that accumulates the main characteristics and requirements inherent in evidence as a system of interrelated elements (land management process documents, cadastral information, borders, area, cost).

Key words: land-technical expertise, standards, norms, rules, land management, determination of damages, losses.

CALCULATION OF AGRICULTURAL PRODUCTION LOSSES WHEN FORENSIC EXPERTISE CARRIES OUT

DOI: https://doi.org/10.33994/kndise.2020.65.50

V. Savchak

Losses of agricultural production and damage are very similar. Separately, they are both calculated when land plots are removed (or redeemed) or restrictions on land rights are established, as well as when the quality of soil cover deteriorates.

The fundamental difference between the calculating of the losses of agricultural production and the calculating of damage is the entity, who receives the appropriate funds. In the first case, the owners and users (including tenants) of the land get the money. In the second case, the executive branch or local self-government gets the money.

The losses of agricultural production come up as a result of legitimate actions or wrongful acts and arise on the basis the next:

– an act of the competent authority about removing land plots (redeeming) or court decision about compulsory seizure of the land plots;

– an act of the competent authority about allotment of land plot for the construction, placement and operation of oil and gas production facilities, arrangement of fields and subsoil use for the purpose of the industrial development of amber and other minerals of national importance, and/or the extracting of amber and other minerals of national importance;

– a law, legal act, a contract or a court decision, which establish one of the types of restrictions on land rights;

– the fact when the quality of the soil cover deteriorates, etc.

Key words: forensic examination on land management issues; plot of land; loss of agricultural production; land acquisition; loss calculation.

METHODOLOGICAL APPROACH TO DETERMINING THE ORDER OF USE OF APARTMENTS WITH DIFFERENT SPACE-PLANNING SOLUTIONS

DOI: https://doi.org/10.33994/kndise.2020.65.49

S. Kurochkin

The article examines the methodical approach to determining the right to use apartments, according to different space-planning solutions, in particular, in the conditions of the apartments that are designed and built for one family living. As well as in the conditions of the old buildings, which do not comply with current regulatory documents and rules.

When determining the right (order) of use, the expert should research all the factors that influence and provide a more objective research, as well as ensuring a level of comfort no lower than the requirements of building rules.

In the course of the research, the expert should work out and determine all possible options for the right to use the apartment and suggest at least two technically feasible and convenient options.

If it is impossible to offer more than one option for using the premises of the apartment, such a decision should be justified.

In the author’s opinion, at the moment there is relevance for formalizing and tightening requirements for determining use rights, including for the apartments that are designed (built) for one family, as well as the old buildings that do not meet the requirements of existing building rules. Methodical approaches should be developed to detail the possibility of determining the right to use an apartment.

Based on the results of the research, the author observes that it is impossible to determine the right to use the apartment, which leads to a change in its purpose, in particular from the apartment, which is designed for one family to a communal apartment.

This is possible only if technically possible, for such a type of apartments, for each of the co-owners (taking into account their special needs), when the square and space-planning solution of the investigated apartment allowing to organize the minimum necessary premises. It should be done in accordance with the requirements of the building rules for this apartment, namely, residential and auxiliaries (kitchens, bathrooms, a pantry or a built-in wardrobe).

Key words: right of use, space-planning solution of an apartment, forensic expertise (research), actual shares of co-owners.

ASPECTS OF BIM-TECHNOLOGY INVOLVEMENT TO CERTIFICATION OF CULTURAL HERITAGE

DOI: https://doi.org/10.33994/kndise.2020.65.48

O. Komandyrov, O. Levchenko, R. Kosarevska

The article deals with the issues of technical and legal description and certification of cultural heritage sites of Ukraine, harmonization of the regulatory framework for establishing parameterized indicators of the registration card and passport of the cultural heritage site – these issues increase its relevance every year. Differentiation of responsibility for the preservation of cultural heritage between the branches of state institutions leads to the loss and decline of the restoration school and archaeological research.

The proposed approach of an expert combination of factors establishing the ownership of real estate to be recognized as objects of cultural heritage will allow, at the judicial level, to require the maintenance of these objects in proper technical condition from the owners of such real estate, to turn it into state property for the people of Ukraine. At the same time, digitalization, scanning, and the creation of digital twins of such objects will allow to qualitatively capture the historical links in the development of such objects and to study technological evolution using indirect examples.

Key words: BIM; HBIM; registration card; passport facility; cultural heritage; restoration; reconstruction; register; showplace.

PROBLEMATIC ISSUES OF CULTURAL HERITAGE VALUATION OF MONUMENTS

DOI: https://doi.org/10.33994/kndise.2020.65.47

I. Herasymenko, S. Maksymov

The article analyzes the current state of the regulatory framework governing the valuation of cultural monuments, in particular, the Monetary Valuation of Monuments approved by the Cabinet of Ministers of Ukraine dated September 26, 2002 No. 1447. The classification of conservation categories by a monument (national and local significance) and types of monuments (archeology, history, monumental art, architecture and urban planning, landscape gardening art, historical landscape, science and technology) is given.

The main problem in determining the value of monuments is to take into account not only the material factors of the monuments and its degree of wear, but also the consideration of its intangible factors, such as its historical, social, artistic value, the presence of objects of decorative art. That is, the cost of buildings-monuments of cultural heritage is formed:

– due to the cost of the material “carrier” (land with improvements in the form of buildings, structures, small forms, etc.);

– due to the value of the contribution of the intangible asset to the carrier. The article also describes the main problems that arise when assessing such objects (the presence of a monument’s status, the lack of an information base on market transactions, high operating costs, the need for restoration work, and high investment risks).

The factors raising and lowering the value of a cultural heritage monument are characterized.

Based on the analysis of the current regulatory framework, it was decided to develop practical recommendations for determining the value of real estate – monuments of architecture and urban planning, in particular built-in premises.

Key words: forensic examination, valuation of architectural monuments, methodology for the monetary valuation of monuments, the value of the monument, cost approach, income approach, comparative approach.

THE RELATIONSHIP OF FUNCTIONAL WEAR AND THE MOST EFFECTIVE USE OF REAL ESTATE

DOI: https://doi.org/10.33994/kndise.2020.65.46

R. Pasko

The concepts of most efficient use (MEU) of real estate objects and functional wear and tear are closely interrelated and cannot be considered separately. The application of the MEU principle allows the expert to account for this type of wear and, vice versa, without the wear and tear, the expert cannot properly apply the MEU principle in all approaches.

In the article, special attention is paid to the scheme of interaction of MEU analysis with valuation approaches through the elimination of wear and the connection of the latter with the concepts of reconstruction, modernization and repair of the object of assessment. The performance (characteristics) of buildings and structures, which are the main objects of functional wear, are considered. The place of functional wear in the structure of the accumulated wear of the objects of evaluation is shown. Ways of simplification of calculation, the situations in which it is recommended to take into account wear are considered.

Key words: real estate, performance, valuation, most efficient use, wear and tear.

CONCEPT AND SIGNS OF DIGITAL TRACES THAT FORM DURING CYBERCRIMES

DOI: https://doi.org/10.33994/kndise.2020.65.45

O. Omelian

The article considers scientific views on terminology in the field of forensics and forensic examination for the investigation of cybercrime, as well as taking into account the specific use of information and telecommunication technologies in forensics, the validity of the term’s use “digital traces” is substantiated.

The author’s definition of the concept of digital traces that are formed during the commission of cybercrimes is proposed. Its specific signs and properties are presented and analyzed as well. The necessity of using special knowledge and appropriate expert equipment to search for, detect and record digital tracks has been noted. It is emphasized the importance of the speed of detection and investigation of digital traces in the process of investigating cybercrimes. The necessity of developing the concept of digital tracks, research of new, different from traditional methods, methods and means of their detection, fixation, analysis and preservation is substantiated.

Key words: digital traces, cybercrime, information and telecommunication technologies, special knowledge, forensic examination.

ROLE OF AUTO-TECHNICAL EXFMIANTION IN THE ADMINISTRATIVE INVESTIGATION OF ROAD ACCIDENTS

DOI: https://doi.org/10.33994/kndise.2020.65.44

H. Hryhir

This article discusses issues related to the implementation of engineering and transport examinations during the administrative investigation of a traffic accident. The author discloses the procedure for the appointment of an examination and the provision of initial data, which an expert must take into account when resolving issues posed to him.

In practice, in the administrative investigation of traffic accidents that are classified as technical types of violations, due to the specificity of the category of cases under consideration, one of the main evidence is the implementation of engineering and transport examinations. The fact that the engineering and transport expertise is not the latest evidence in cases of administrative offenses and making decisions on them requires an increase in the quality of the collection of primary information and leads to an increase in the need for engineering and transport expertise at a higher level.

Difficulty arises in posing the questions posed for the permission of the examination, in the consistency of the initial data collected by the police, which should ensure the completeness of the investigation of the mechanism of the traffic accident. As well as in establishing the causes and links to the incident of any actions or inaction of the participants in the traffic accident.

Key words: auto-technical examination, administrative offense, traffic accident.

NECESSITY TO IMPROVE THE MATHEMATICAL MODEL OF FREIGHT CARS TO STUDY CASES OF ITS DERAILMENTS

DOI: https://doi.org/10.33994/kndise.2020.65.43

А.V. Batig, A. Ya. Kuzyshyn

One of the most important problems that pose a serious threat to the functioning of railways is the problem of freight cars derailment.

However, according to statistics, the number of cases of the derailments of freight cars in trains annually grows.

Тo prevent such cases, the necessary preventive measures are developed, and to study the causes of their occurrence, a significant number of mathematical models, programs and software systems created by leading domestic and foreign scientists.

Studies of such mathematical models by the authors of this work have led to the conclusion that they are not sufficiently detailed to the extent that it is necessary for analyze the reasons of its derailment.

At the same time, an analysis of the causes of the rolling stock derailments on the railways of Ukraine over the past five years showed that in about 20 % of cases they are obvious, and in 7 % of cases they are not obvious and implicitly expressed.

The study of such cases of rolling stock derailment during an official investigation by the railway and during forensic railway transport expertises requires the use of an improved mathematical model of a freight car, which would allow a quantitative assessment of the impact of its parameters and rail track on the conditions of railway accidents.

Therefore, taking into account the main reasons that caused the occurrence of such railroad accidents over the last five years on the railways of Ukraine, the article selected the main directions for improving the mathematical model of a freight car, allowing to cover all the many factors (explicit and hidden) and identify the most significant ones regarding the circumstances of the derailment rolling stock off the track, established on the basis of a computer experiment.

It is proposed in the mathematical model of a freight car to take into account the guiding force, the value of which is one of the main indicators of the stability of the rolling stock.

The authors of the article noted that not taking into account the influence of the guiding forces on the dynamics of the freight car can lead to an erroneous determination of the reasons for the rolling stock derailment or even to the impossibility of establishing them.

Keywords: mathematical model, railway accident, rolling stock, rail track, freight car, running gears.