Права та обов’язки експертів з економічних питань у профільному і процесуальному законодавстві
Rights and Obligations of Experts in Economic Affairs in the Relevant and Procedural Legislation

Summary/Abstract: The article considers the rights and obligations of experts on economic affairs in the relevant legislation (the Law of Ukraine "On Forensic Expertise"; the Instruction on the Appointment and Conduct of Forensic Examinations and Expert Studies and the Scientific and Methodological Recommendations on the Preparation and Appointment of Forensic Examinations and Expert Studies; the Instruction on the Peculiarities of Forensic Expert Activity by Certified Forensic Experts who do not work in state specialised expert institutions) and procedural legislation (the Criminal Procedure Code, the Civil Procedure Code, the Commercial Procedure Code and the Code of Administrative Procedure). The purpose of the article (to study the rights and obligations of forensic experts on economic affairs in accordance with the requirements of relevant and procedural legislation) is achieved by using the following general scientific and special research methods: abstract-logical, dialectical, generalization, grouping, and graphical. The study revealed that in conducting forensic examinations and expert studies on economic affairs, there are examinations of documents: accounting, taxation and reporting; economic activities of enterprises and organisations; and financial and credit transactions. At the same time, there is an inconsistency in the names of the types of forensic economic examinations in the relevant legislation. It is determined that the relevant legislation on the rights of experts, including those on economic affairs, provides for 6 of them in the Law of Ukraine "On Forensic Expertise", 8 in the relevant Instructions (only five are similar); the procedural codes establish 8 rights in the Criminal Procedure Code and 6 each in the Civil Procedure Code, the Code of Civil Procedure and the Code of Administrative Procedure (five are also similar). All types of relevant and procedural legislation provide two essentially identical duties of forensic experts (to perform the task and provide an expert opinion and answer questions, if necessary). The Code of Civil Procedure, the Code of Economic Procedure and the Code of Administrative Court Procedure declare only 2 duties each, the Law of Ukraine "On Forensic Expertise" - 3, the Code of Criminal Procedure - 5, and the Instructions - 8. At the same time, the relevant legislation and the Criminal Procedure Code of Ukraine add a general obligation to recuse an expert.

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