Open AccessResponsibility for Committing Accounting Offenses in the Criminal Law with Finland and Russia as an Example
Author(s) -
V A Jilkin
Publication year - 2017
Publication title -
rossijskij žurnal pravovyh issledovanij
Language(s) - English
Resource type - Journals
eISSN - 2410-7522
pISSN - 2410-4965
DOI - 10.17816/rjls18298
Subject(s) - accounting , audit , punishment (psychology) , business , economic crime , criminal responsibility , law , criminal law , political science , economics , psychology , social psychology
This article discusses the responsibility and punishment for violation of accounting rules in Finland and Russia. Multilateral Competent Authority Agreement, signed by 87 countries, will ensure consistent practical implementation of international tax information exchange on income and taxes paid. Modern audit has developed methods for detection of fraudulent financial reporting and provision of economic security.