Feignfullness prohibition: administrative and legal research with elements of an economic approach

Abstract

In 2013, a legislative prohibition was introduced in the Russian Federation, 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 scientific interest in studying the feignfullness prohibition since 2013, do not assess not only the legal validity of this prohibition, but also the degree of violation of the rights of economic entities. This circumstance served as an impetus for the economic study of the feignfullness prohibition, taking into account its legal characteristics. As a result, it was concluded that this prohibition is associated with excessive restrictions on the rights of economic entities, is not fully legally justified and requires correction of accounting legislation.