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Вестник Сибирского института
бизнеса и информационных
технологий №
1(21) 2017___________
61
_______________________________________________________________________________________________
VIOLATIONS OF THE ACCOUNTING LEGISLATION AS A PREREQUISITE
FOR TAX CRIMES
Nataliya V. Akhtyrskaya,
Senior Lecturer, Siberian Institute of Business and Information Technologies
Abstract.
The article discusses the ways of tax crimes’ commissions and identifies the role and importance of
accountancy in these kind of crimes.
The author, referring to the legal regulations, in detail discloses; what is understood under "other documents" in
Russian Federation Criminal Code articles 198 and 199; which is the role of accountancy for the formation of tax
accounting. On the base of judicial practice analysis, it is concluded that such kind of preliminary actions like the
distortion of accountancy and reporting, the non-presentation of reporting documents, the falsification and destruction
of accountancy documents etc. are preceded the final stage of tax crimes.
Above mentioned acts are expressed in violation of the accountancy law and represent large measure of public
danger themselves.
However, current Russian legislation sets only the administrative and tax liability for violation of the
accountancy requirements. On the basis of the conducted comparative legal analysis of other countries’ criminal
legislation norms establishing liability for tax offences, it is revealed, that crimes in sphere of accountancy are included
in some countries’ tax crimes system.
Author proposes to supplement the Criminal Code of the Russian Federation with the separate component for
establishing criminal responsibility for violation of legislation on accountancy.
It is supposed that, the installment of criminal liability will help to prevent violations in accountancy, will
increase the responsibility of persons who’re authorized for accountancy conduction and safety provision of relevant
documentations as well as will facilitate the detection of tax and other type of crimes.
Keywords:
criminal liability, tax crimes, accounting, financial reporting, ways of committing tax crimes.
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Сведения
об
авторе
:
Ахтырская Наталия Викторовна
–
старший
преподаватель
кафедры
гражданско
-
правовых
дисциплин
АНОО
ВО
«
Сибирский
институт
бизнеса
и
информационных
технологий
» (644116,
Российская
Федерация
,
г
.
Омск
,
ул
. 24
Северная
,
д
.196,
корп
. 1), e-mail:
anv@sano.ru.
Статья поступила
в
редакцию
21.02.2017.