EXPERT ECONOMIST’S OPINION AS AN INEXHAUSTIBLE SOURCE OF EVIDENCE AND ITS ASSESSMENT

The development of Science, improvement of organizational and procedural forms of application of special knowledge in introduced cases of any type of legal proceedings opens up great opportunities for rapid and complete detection of crimes and will contribute to reducing crime in our country. Practical expert activity in the field of detection and suppression of financial and economic offenses, as well as dispute resolution in the field of accounting, taxation and in general in the field of economics, is extremely important from the point of view of protecting the interests of the state, society, and all citizens of Ukraine, requires the development of new comprehensive scientific and practical approaches to economic expertise. Nowadays, the fight against economic crime occupies a special place. Based on this, it is necessary to significantly improve the effectiveness of law enforcement work, especially at the stages of pre-trial investigation and judicial review of an introduced case of any type of legal proceedings. As a result, the importance of the expert economist's conclusion as a source of evidence in the proof process increases. Especially today, when there are «high-quality « ways of preparing, committing and concealing crimes, their number of serious and especially serious ones increases, which are quite carefully planned and committed by professionally trained individuals and organized criminal groups. In such cases, it is impossible to understand the mechanism of committing a crime, to prove the guilt of persons based on the traces left at the place of its commission, without conducting an economic expert examination and obtaining the opinion of an expert economist. When committing offenses and atrocities in the economic sphere, as a rule, modern achievements of Science and technology are used, which complicates the activities of law enforcement agencies and requires them to correctly understand the essence of the expert opinion, separate evidence of this type from others, as well as the procedure for collecting and evaluating them. Today, the procedural legislation of Ukraine establishes the principle that no evidence for the court has an established force and will be evaluated solely on the basis of internal conviction based on a full and comprehensive investigation. So, the conclusion of an expert economist is the result of a pre-conducted research, which is appointed directly by law enforcement agencies and should be conducted in compliance with specific procedural rules, followed by an assessment of the person or body by whom the economic expertise itself was appointed, which determines the relevance of the topic of this article.