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SOME FEATURES OF THE DISCLOSURE OF CRIMES IN THE FIELD OF ACCOUNTING

Permyakov Maxim Vladimirovich  (Candidate of Law, Associate Professor, Ural Federal University named after the First President of Russia B.N. Yeltsin, Ural State Law University named after V.F. Yakovlev)

Kotov Vasily Vasilievich  (candidate of law, associate Professor of criminology, Ural state law University named after V.F. Yakovlev)

Kilin Alexander Grigorievich  (senior lecturer, Department of criminology, Ural state law University)

The article examines the problems and features of the disclosure of crimes in the field of accounting on the basis of their proposed classification, reveals the essence of accounting. The main motives and methods of committing crimes in the field of accounting are considered. The main reasons and conditions for the commission of such crimes are determined. The ways of improving the activities aimed at identifying, suppressing and preventing criminal manifestations in the field of unfair accounting are proposed.

Keywords:Accounting, accounting crimes, classification of crimes, operational investigative activities, operational investigative measures, loss, information, criminal activity, law, data detailing, analytical accounting, verification, violator, proceedings, fictitious costs, "one-day company", tax, error, manager, remuneration.
 

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Citation link:
Permyakov M. V., Kotov V. V., Kilin A. G. SOME FEATURES OF THE DISCLOSURE OF CRIMES IN THE FIELD OF ACCOUNTING // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2023. -№10. -С. 138-140 DOI 10.37882/2223-2974.2023.10.21
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