Feignfullness prohibition: administrative and legal research with elements of an economic approach

Occupation: Associate Professor of the Department of Economic Security, System Analysis and Control of Tyumen State University
Affiliation: Tyumen State University
Address: Russian Federation, Tyumen

Dmitry Kirillov

Occupation: Associate Professor of the Department of Theoretical and Public Law Disciplines of Tyumen State University
Affiliation: Tyumen State University
Address: Russian Federation, Tyumen

Journal name

Gosudarstvo i pravo

Edition

Issue 5

Pages

123-130

Abstract

In 2013, a legislative prohibition was introduced in the Russian Federation, and in 2016, the administrative punishability of registering feigned accounting objects in accounting registers (hereinafter referred to as the feignfullness prohibition). A legal comparison of the concepts of “feigned accounting object” and “feigned transaction” conducted in 2021 demonstrated a lack of interest in the feignfullness prohibition on the part of both legal science and law enforcement practice. Economists, however, have been showing a scientific interest in studying the feignfullness prohibition since 2013, do not assess not only the legal validity of this prohibition, but also the degree of violation of the rights of economic entities. This circumstance served as an impetus for the economic study of the feignfullness prohibition, taking into account its legal characteristics. As a result, it was concluded that this prohibition is associated with excessive restrictions on the rights of economic entities, is not fully legally justified and requires correction of accounting legislation.

Keywords

accounting object, feigned object, accounting register, feigned legal phenomenon

Received

15.07.2022

Publication date

30.05.2023

Number of characters

29569

Cite

GOST	Кorenkova S., Kirillov D. Feignfullness prohibition: administrative and legal research with elements of an economic approach // Gosudarstvo i pravo – 2023. – Issue 5 C. 123-130 [Electronic resource]. URL: https://gospravo-journal.ru/S102694520021159-5-1 (circulation date: 22.07.2024). DOI: 10.31857/S102694520021159-5
MLA	Кorenkova, Svetlana, Kirillov, Dmitry "Feignfullness prohibition: administrative and legal research with elements of an economic approach." Gosudarstvo i pravo 5 (2023):123-130. DOI: 10.31857/S102694520021159-5
APA	Кorenkova S., Kirillov D. (2023). Feignfullness prohibition: administrative and legal research with elements of an economic approach. Gosudarstvo i pravo (5), pp.123-130 DOI: 10.31857/S102694520021159-5

100 rub.

When subscribing to an article or issue, the user can download PDF, evaluate the publication or contact the author. Need to register.

Number of purchasers: 0, views: 197

Readers community rating: votes 0

1. Ashmarina E.M. Accounting law (financial accounting) as a complex legal formation of Economic Law // Economic and legal issues. 2012. No. 9. P. 16 - 23 (in Russ.).

2. Bakulina I.P., Kirillov D.A. On the ratio between the feigned financial accounting object in Administrative Law and the feigned deal // Herald of Tver State University. Series: Law. 2021. No. 3. P. 47 - 54 (in Russ.).

3. Gabov A.V. Fake transactions in Russian law: history and modernity // State and Law. 2021. No. 2. P. 52, 53 (in Russ.).

4. Gadzhiev N.G., Kiseleva A.V., Konovalenko S.A. et al. Imaginary and fake accounting objects: the subject of forensic economic examination and the methodology of research // Economics and entrepreneurship. 2020. No. 4 (117). P. 1243 - 1248 (in Russ.).

5. Demin A.V., Nikolaev A.V. The doctrine of beneficial ownership in the context of BEPS: new horizons // Law. 2018. No. 8. P. 102 (in Russ.).

6. Zvyagintseva M.S. Question and answer // Trade: accounting and taxation. 2014. No. 1. P. 15, 16 (in Russ.).

7. Kuvaldina T.B. Imaginary and feigned objects of accounting // Accounting. 2015. No. 10. P. 91 - 94 (in Russ.).

8. Lugovskoy D.V., Olomskaya E.V., Molodtsova Yu. N. Priority of economic content over legal form // International accounting. 2007. No. 5. P. 32 (in Russ.).

9. Polyakov A. Simulative transactions // Zakon.ru. Judicial practice. 22.06.2020. URL.: https://zakon.ru/blog/2020/06/22/simulyativnye_sdelki (in Russ.).

10. Pugacheva Yu. F. Why do Russian banks need IFRS? // IFRS and ISAs in a credit institution. 2007. No. 2 (in Russ.).

11. Sokolov Ya. V., Bychkova S.M. On the priority of content over form: accounting problems // Accounting. 2000. No. 1. P. 72 (in Russ.).

12. Sukharev A.N. Requalification of transactions of business entities for tax purposes // Herald of Tver State University. Series: Law. 2018. No. 1. P. 145, 146 (in Russ.).