Annotation

The article examines the legal nature of expert examination in the system of tax control, identifies problems of legal regulation and law enforcement practice in its appointment and conduct. The role of expert examination as an important source of evidence obtained during tax control measures for violations is revealed; the article analyzes the features of the legal status of the expert and the procedural position of the taxpayer when expert examination is appointed Problems related to the absence of clear criteria for the procedure of selecting an expert are identified. The necessity of improving the regulatory framework of the institution of expert examination and developing methodological approaches to its application in order to increase the effectiveness of tax control is substantiated.