Economic expertise on zero-rated value added tax during martial law

Abstract

The article is aimed at generalizing the approaches to conduct ing forensic economic studies related to the zero-rate value added tax during martial law. The author emphasizes that despite the existence of individual studies and publications, there are currently not enough comprehensive scientific works analyzing in detail the methodological approaches to the application of the zero rate of value added tax in fo rensic economic studies during martial law, which indicates the scientif ic and practical relevance of further research in this area. It is noted that in cases where losses are concerned, economic experts can study only their economic nature, since the economic and legal content of the cat egory “losses” have significant differences. The author presents method ological approaches used by expert economists in accordance with the current regulatory framework. The author substantiates the algorithm for conducting economic examinations to confirm, with the help of an economic examination, the issues related to documentary evidence of material damage (losses) caused by the unjustified inclusion of value added tax in supply contracts for public needs, as determined by the audit report. The author determines that the practice of conducting eco nomic examinations on the issues of zero-rate VAT during martial law is characterized by a number of peculiarities due to changes in tax legis lation and the specifics of economic activities of legal entities. The intro duction of a zero VAT rate for certain transactions related to the coun try’s defense capability has necessitated careful documentation of such transactions and strict compliance with the requirements of the law.