Abstract
Artworks are used in crimes such as money laundering, fraud, corruption, currency evasion, asset concealment, and financing of illicit activities, such as drug, arms and human trafficking, as well as terrorism. Therefore, the need for the training of official criminal experts capable of evaluating artworks efficiently, in accordance with the complex specialized international market, will be increasingly important in our country. This study used three paintings by Tarsila do Amaral, recovered during the "Operation Sol Poente," to demonstrate the standardized procedure for monetary evaluation of artworks that has been implemented by the Merceology Forensic Service of the Scientific Police of Rio de Janeiro since 2021. The exemplified methodology has already been effectively used in the analysis of 83 artworks by various brazilian modern and contemporary artists, making this evaluation a parameterized study that can be replicated in other situations, subject to updates and improvements over time.