Feignfullness prohibition in Russian's accounting (cross-sectoral legal description)

Abstract

In 2013, a legislative prohibition was introduced in Russia, 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 scientifi c interest in studying the «feignfullness prohibition» since 2013, do not assess not only the legal invalidity of this prohibition, but also the degree of violation of the rights of economic entities. This circumstance served as an impetus for an intersectoral legal study of the «feignfullness prohibition», taking into account its economic properties. In the course of the study, a comparison was made between the prohibition on the inclusion of feigned accounting objects in accounting registers with the requirement of priority of economic content over legal form in Russian accounting, with the rules of international accounting standards, with the consequences of feigned transactions; the characteristic of the reasons for the inattention of law enforcement to the relevant violations is given. As a result, it was concluded that the prohibition on the inclusion of feigned accounting objects in accounting registers is associated with excessive restrictions on the rights of economic entities, is not fully justified, which determines the need for correction of legislation.