Fedchyshyna V. Accounting Support of Expert Investigation of Value-Added Tax Settlements

Purpose of research - scientific grounding of theoretical statements and development of practical recommendations on developing accounting support of expert investigation of business transactions on enterprises' value-added tax settlements with budgets for determining their compliance with current legislation requirements. Object of research: accounting support of expert investigation of value-added tax settlements. Subject of research: theoretical and practical issues of expert investigation of VAT settlements. Scientific novelty: for the first time complex methodic support of expert investigation of VAT settlements has been worked out; the issues have been improved as follows: accounting support of expert investigation of value-added tax settlements; classification of methodic ways of expert investigation; succession of applying methods of documentary control during expert investigation of VAT settlements; the following issues undergone further development: factors of influence on the methods of expert investigation in cases, connected with the accrual and payment of VAT; interpretation of the concept "expert investigation"; tasks of expert investigation of VAT settlements.