EXCISE TAX STAMPS OF THE 2023 SAMPLE AS THE OBJECT OF TECHNICAL EXAMINATION OF DOCUMENTS

Abstract

To confirm the legality of import and payment of excise tax on the
territory of Ukraine, the corresponding excisable goods are marked
with excise tax stamps. This type of document is produced with
special elements of protection against counterfeiting. The set of
protection elements is constantly being improved, given
the interest of offenders in counterfeiting excise tax stamps,
increasing their skill and ingenuity. In order to bring
counterfeit excise tax stamps closer in appearance to the real
ones, offenders use various materials and methods of imitating
protective elements. The increase in the number and quality of
counterfeits complicates the work of experts of the relevant
specialization and requires constant updating of information
and methodological support to increase the efficiency of forensic
expert activities. The relevance of the selected topic is outlined,
determining the purpose of the article. During the study, general
(analysis, synthesis, generalization), general scientific (observation,
measurement, description, comparison) and special (visual,
microscopic, photographic) research methods were used. The
scientific novelty of the results obtained lies in the justification, as
a result of the generalization and analysis of modern methods
of counterfeiting excise tax stamps of the 2023 model, of the
need to update information and methodological support in the
outlined direction of forensic examination of documents. In
addition, the main elements of protection against counterfeiting
used in excise tax stamps of the 2023 model were considered,
and methods of their imitation were investigated. The results
of the study were illustrated with examples from expert practice.
The information provided, although not covering all possible
imitation options that will occur in practice, may be useful to
both experts and law enforcement officers in their
professional activities.