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Digest Finance
 

Particularities and procedure of conducting forensic economic examination of budget settlement accounting

ISSUE 4, DECEMBER 2025

Received: 1 October 2025

Accepted: 8 December 2025

Available online: 25 December 2025

Subject Heading: Financial control

JEL Classification: G32, G33, М42, M48, P44

Pages: 4-17

https://doi.org/10.24891/woqjdl

Gamlet Ya. OSTAEV Corresponding author, Udmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation
ostaeff@yandex.ru

https://orcid.org/0000-0003-0869-7378

Svetlana V. KOZMENKOVA National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

https://orcid.org/0000-0002-1105-5790

Subject. This article discusses the issues of improving the methodological support of expert activities in the context of the modern economy, characterized by the complication of financial operations and the development of new tax evasion schemes.
Objectives. The article aims to develop conceptual approaches to conducting forensic economic examination of budget settlement accounting.
Methods. For the study, we used analysis and synthesis, and comparison.
Results. The article offers a refined definition of forensic economic examination in accounting for settlements with the budget, taking into account modern economic realities, and it also presents a systematic classification of tasks addressed within this examination.
Conclusions. The significance of the regulatory framework as a regulator of standards, methods, and requirements, ensuring the objectivity and reliability of expert conclusions, is quite high. A well-conducted examination can make a significant contribution to establishing the truth in a case and delivering a fair court decision.

Keywords: forensic economical examination, fiscal accounting, tax offense, taxation base, accounting

References:

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