Features of expert examination of “fictitious” (unreal) business operations

Abstract

The article examines the peculiarities of conducting forensic economic expert examinations in cases involving the so-called "fictitious" or sham business transactions, which are increasingly becoming the subject of review in criminal, civil, administrative, and commercial cases. The purpose of the study is to comprehensively investigate the specifics of forensic economic expert examinations appointed in cases related to the so-called "fictitious" (sham) business transactions, in particular, to define their characteristics, establish the boundaries of the competence of a forensic economist, and evaluate methodological approaches to the analysis of source documents, accounting, tax accounting, and reporting. Research methodology. To achieve this purpose, a complex of scientific, methodological, and practical research methods has been applied in the article. The author analyzes the approaches of regulatory authorities, in particular the State Tax Service of Ukraine and the State Audit Service, regarding the detection of such transactions based on tax reporting data and the Unified Register of Tax Invoices. The conclusions emphasize that a forensic economist does not provide a legal assessment of the parties' actions and does not establish the legal fictitiousness of transactions, but rather performs an objective analysis of the economic substance of business transactions and the accuracy of their reflection in source documents and accounting ledgers. The formulation of expert opinions is highlighted separately, including the approach to qualified (conditional) opinions in cases where the expertise issues involve investigative data; furthermore, the adherence to the principles of objectivity, document-based verification, and scientific validity of the results is stressed. Scientific novelty. The presentation of the material provides a comprehensive understanding of the specifics of the economic investigation of "fictitious" business transactions and contributes to improving the quality of expert opinions and the objectivity of judicial decisions in economically oriented cases.