Collecting Reliable and Admissible Evidence in Tax Process by Engaging Specialist

The purpose of the study. The research paper examines the problems associated with the involvement of a specialist to assist in carrying out tax control measures and obtaining acceptable and reliable evidence. A specialist who is not interested in the outcome of the case has the necessary knowledge and skills, as well as practical experience, the use of which contributes to the identification and consolidation of appropriate evidence. Despite the high evidentiary capacity, the sources of information obtained with the participation of a specialist are excluded from the list of acceptable and reliable, which leads to the cancellation of the decision of the tax authority. Conclusions. As a result of the conducted research, objective reasons were identified for recognizing the evidence obtained during the involvement of a specialist as improper, violating the rights and interests of taxpayers. The proposed qualification requirements to be presented to a specialist, as well as the developed and justified limits of his involvement, contribute to increasing the legitimacy of the evidence obtained and prevents the unjustified use of a specialist for conducting an examination.