I., Kirillov Bakulina

On the ratio between the feigned financial accounting object in administrative law and the feigned deal

Authors

I., Kirillov Bakulina

Keywords:

feigned deal, administrative law, feigned legal phenomenon, mismatch of form and content, financial accounting, accounting system, financial accounting object, feigned object.

Abstract

The term "feigned financial accounting object" was included in the Code of Administrative Offenses of the Russian Federation in 2016. Until now, the study of the corresponding concept has been carried out only by economists. However, legal analysis is needed for enforcement purposes. In the article, on the basis of the methods of comparative jurisprudence, for the first time, the possibility and limits of using the logical construction of the concept of "feigned deal" to characterize a feigned financial accounting object are substantiated. The signs of the concepts of "feigned legal phenomenon" and "feigned financial accounting object" are also formulated, the prospects for the possible use of these concepts for legal theory and practice are shown.

On the ratio between the feigned financial accounting object in administrative law and the feigned deal