BASES OF METHODS OF THE JUDICIAL ECONOMIC EXAMINATION PERFORMED BY NON-STATE EXPERTS IN THE FIELD OF THE TAXATION IN THE PROCEDURAL FIELD Knyazeva Natalia Vladimirovna, Dr of economics, independent forensic expert, authorized representative of Russian collegium of auditors in the Samara region. <...> Place of employment: Institute for Study of product distribution and wholesale market conditions. <...> E-mail: expertknyazeva@mail.ru Annotation Payment of legally established taxes represent the implementation of the constitutional obligation of economic actors enshrined in article 57 of the Constitution of the Russian Federation. <...> The basis of tax disputes between taxpayers and tax authorities in the majority of cases are based on various understanding of elements of the tax legislation, on various interpretation of provisions of the Tax code Russian Federation by a management of the economic actor and officials of the Federal Tax Service of the Russian Federation. <...> In some cases in tax accounting and tax accounts of unfair taxpayers the deliberate distortion of accounting data with the purpose of understating of the tax which is subject of payment to the budget is observed. <...> Many unsoluble contradictions between the taxpayer and the state and monitoring bodies which passed from tax process into other procedural field can be resolved by means of procedural tax examination. <...> It is very difficult to estimate quality of the judicial expertizes which are carried out by non-state judicial experts statistically today, but a large number of repeated and additional examinations, confirm insufficient competence of non-state experts and small efficiency of their researches. <...> Lack of state regulation of activities of non-state judicial experts, lack of the single code of ethics of the non-state judicial experts underlining the requirement of independence explaining line of conduct of the non-state judicial expert in various situations - all this in a complex doesn't promote increase in level of non-state judicial expert researches. <...> The aforesaid emphasizes an urgent regulatory issue of non-state expert activities. <...> Уплата законно установленных налогов представляет собой реализацию конституционной обязанности экономических субъектов, закрепленную в статье 57 Конституции РФ. <...> Основа налоговых споров между налогоплательщиками и налоговыми органами в большинстве случаев базируется на различном понимании элементов налогового законодательства и (или) различном толковании положений Налогового кодекса РФ руководством экономического субъекта и <...>