Arsenieva, N. V. Crude Violation of Rules of Accounting Calculation and Reporting: the Problems of Qualification

Abstract: The article researches the problems arising when qualifying a ‘rude violation of rules of accounting calculation and reporting’. The author of the article studies peculiarities of violations related to violation of rules of accounting and tax calculation described by the Article 15.11 of the Administrative Violations Code and the Article 120 of the Tax Code of the Russian Federation. Based on the analysis of mentioned above legal norms the author points out the need in a clear differentiation between the terms ‘rude violation of rules of accounting calculation and reporting’ and ‘rude violation of rules of income, expenditure and taxable items accounting’ and suggests a list of activities composing the mentioned above violations.

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