Some Problems in the Doctrine of Expert Activities and Expert Examination in the Field of Financial Relations

The article explores the normative and doctrinal definitions of expert examination and expert activities in financial law; traditional and new types of expert examination are considered: out-of-court examination of the prospects of investment projects, public expert examination in the procurement of goods, works, services for state and municipal needs. It has been concluded that when forming a single notion of expert examination, its etymological, essential, technological and functional aspects should be reflected. The authors reveal the problems of multiplicity of expert examination definitions practiced in the implementation of financial control measures. The result of the study is the substantiation of a need for a new approach to the establishment of a complex of definitive, technological, specific and procedural characteristics of expert examination in the sphere of financial legal relations. A wide range of understanding of expert examination and expert activities is presented in the general-theoretical aspect: as means of improving the quality of the phenomenon under examination, as a technological method, as a stage of research, and as special research. The study analyzes the approaches available in the science of financial law to the definition of expert examination as a method of actual financial control, procedural action, the most important function of control bodies, expert assessment, expert (expert-analytical) activity. The answer to the question about the differences in the existing definitions is focused on the content of the norms of financial laws on expert examination and expert activities. The study allowed the authors to establish the qualitative differences in the normative definitions proposed by the legislator and to identify definitions that, taking into account the practice of law enforcement, are the most effective. It was also established that the legislator chose to supplement the traditional list of definitions with new ones, first introduced in the law enforcement practice. Among them there is the consolidation of expert examination as a legal fact, a method of regulation, a way of ensuring the publicity of the public finance management process. The article justifies the need for the classification of examinations, differentiates their specific characteristics. Thus, the article suggests a solution of the tasks of defining and classifying examinations provided by the norms of financial law and practice of controlling activity in the sphere of financial legal relations. In the course of the study, private scientific methods were used: theoretical and legal interpretation, formal legal, and comparative legal. Expert activity (and expert examination as its component part) is an independent subject of legal regulation provided by the norms of most institutions of financial law; it possesses the relevant competence and functional characteristics, organizational mechanism, material support, a guaranteed system of measures of legal liability for non-compliance with established legal requirements.

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