THE PREVENTION AND COUNTERACTION OF FICTITIOUS ECONOMIC TRANSACTIONS: A COMPARATIVE ANALYSIS OF STATE METHODS AND OF INTERNAL CONTROL METHODS IN ECONOMIC ENTITIES
Abstract and keywords
Abstract:
The paper provides a comparative analysis of methodological approaches and practical tools for identifying of fictitious economic transactions used within the framework of state financial control (tax, currency) and internal control systems of commercial organizations. The study reveals common features and contradictions be-tween these types of control and determines their comparative effectiveness at various stages of the life cycle of a fictitious operation. Based on the analysis, recommendations were formulated to improve the interaction between regulatory authorities and the business community in order to create a comprehensive system to combat criminal economic schemes.

Keywords:
fictitious business transaction, state financial control, internal control, tax control, financial investigations, risk-based approach, signs of bad faith
References

1. Gadzhimagomedov M.D. Sovremennye mehanizmy protivodeystviya tenevym sdelkam s nalichnost'yu // Aktual'nye voprosy sovremennoy ekonomiki. — 2022. — № 2. — S. 91–95. EDN: https://elibrary.ru/QWUPEF

2. Zemskov V.V. Osobennosti regulirovaniya riskov informacionnogo obmena v sisteme vnutrennego kontrolya // Auditor. — 2020. — T. 6, № 10. — S. 33–37. — DOIhttps://doi.org/10.12737/1998-0701-2020-33-37 EDN: https://elibrary.ru/KHJDLD

3. Ivanov A.V., Zadvornova A.D. Moshennichestvo v buhgalterskom uchete, metody ego vyyavleniya i predotvrascheniya // Uchenye zapiski. — 2025. — № 3 (55). — S. 55–59. EDN: https://elibrary.ru/ICEGIX

4. Kazakova N.A. Ispol'zovanie analiticheskih procedur i iskusstvennogo intellekta v sisteme vnutrennego kontrolya riskov finansovoy bezopasnosti kompaniy // Auditor. — 2023. — T. 9, № 12. S. 15–22. DOI: https://doi.org/10.12737/1998-0701-2024-9-12-15-22; EDN: https://elibrary.ru/JPMCLB

5. Kolomiyceva P.S., Basina A.E. Reviziya kak instrument pri rassledovanii ekonomicheskih prestupleniy // Tendencii razvitiya nauki i obrazovaniya. — 2024. — № 108-5. — S. 110–112. DOI: https://doi.org/10.18411/trnio-04-2024-272; EDN: https://elibrary.ru/IPAFUZ

6. Kostyukova I.V. Vnutrenniy kontrol', sistema vnutrennego kontrolya i koncepcii vnutrennego kontrolya v upravlenii // Innovacii. Nauka. Obrazovanie. — 2021. — № 27. — S. 776–783. EDN: https://elibrary.ru/BOVKGE

7. Chaya V.T., Zholaeva M.A. Sinergeticheskiy effekt v sisteme gosudarstvennogo audita (na materialah Respubliki Kazahstan) // Audit. — 2018. — № 12. — S. 17–19. EDN: https://elibrary.ru/YTADFB

8. Shamrina I.V., Kisova A.E. Nalogovyy kontrol' i ego realizaciya v sisteme gosudarstvennogo finansovogo kontrolya s cel'yu povysheniya ego finansovoy ustoychivosti // Upravlencheskiy uchet. 2022. — № 2–3. — S. 568–576. DOI: https://doi.org/10.25806/uu2-32022568-576; EDN: https://elibrary.ru/FXNMIZ

Login or Create
* Forgot password?