THE PROBLEMS OF CRIMINALIZATION AND CONSTRUCTION OF FRAUDULENT AND NEGLIGENT ACCOUNTING
This article reveals problematic aspects of the criminalization and construction of criminal acts of fraudulent and negligent accounting according to the Criminal Code of Lithuania. As the existing wording of the Criminal Code suffers from particular shortcomings, the author aims to identify them, p...
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| Format: | Article |
| Language: | English |
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Mykolas Romeris University
2021-08-01
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| Series: | Jurisprudencija |
| Subjects: | |
| Online Access: | https://ojs.mruni.eu/ojs/jurisprudence/article/view/6622 |
| _version_ | 1818902153151905792 |
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| author | Laurynas Pakštaitis |
| author_facet | Laurynas Pakštaitis |
| author_sort | Laurynas Pakštaitis |
| collection | DOAJ |
| description | This article reveals problematic aspects of the criminalization and construction of criminal acts of fraudulent and negligent accounting according to the Criminal Code of Lithuania. As the existing wording of the Criminal Code suffers from particular shortcomings, the author aims to identify them, provide a reasonable critique, and offer suggestions for improvement. With the help of the analysis of courtroom practice and personal experience in criminal cases, the author notes the obvious shortcomings of the law – such as the lack of adequacy in the wording of criminal acts regarding criminal consequences (i.e., “inability to determine, in whole or in part, the size or structure of a person’s activities, assets, equity, or liabilities”). The weaknesses of criminal law and inconsistencies with the theory of criminal law, as well as recognized principles and the delimitation of administrative and criminal liability, are analyzed. The author also criticizes the practice of investigation when acts are formally incriminated, as this often takes place without systematic evaluation of the accounting process, without deadlines, and with criminal consequences as an evaluative feature without objective limits. The author provides suggestions for adequate criteria for criminalization and suggestions for the improvement of the criminal law – one of which is the principle of harm. |
| first_indexed | 2024-12-19T20:31:07Z |
| format | Article |
| id | doaj.art-bf1e7e5877a340d4971fcc7ce074b914 |
| institution | Directory Open Access Journal |
| issn | 1392-6195 2029-2058 |
| language | English |
| last_indexed | 2024-12-19T20:31:07Z |
| publishDate | 2021-08-01 |
| publisher | Mykolas Romeris University |
| record_format | Article |
| series | Jurisprudencija |
| spelling | doaj.art-bf1e7e5877a340d4971fcc7ce074b9142022-12-21T20:06:42ZengMykolas Romeris UniversityJurisprudencija1392-61952029-20582021-08-0128110.13165/JUR-21-28-1-12THE PROBLEMS OF CRIMINALIZATION AND CONSTRUCTION OF FRAUDULENT AND NEGLIGENT ACCOUNTINGLaurynas PakštaitisThis article reveals problematic aspects of the criminalization and construction of criminal acts of fraudulent and negligent accounting according to the Criminal Code of Lithuania. As the existing wording of the Criminal Code suffers from particular shortcomings, the author aims to identify them, provide a reasonable critique, and offer suggestions for improvement. With the help of the analysis of courtroom practice and personal experience in criminal cases, the author notes the obvious shortcomings of the law – such as the lack of adequacy in the wording of criminal acts regarding criminal consequences (i.e., “inability to determine, in whole or in part, the size or structure of a person’s activities, assets, equity, or liabilities”). The weaknesses of criminal law and inconsistencies with the theory of criminal law, as well as recognized principles and the delimitation of administrative and criminal liability, are analyzed. The author also criticizes the practice of investigation when acts are formally incriminated, as this often takes place without systematic evaluation of the accounting process, without deadlines, and with criminal consequences as an evaluative feature without objective limits. The author provides suggestions for adequate criteria for criminalization and suggestions for the improvement of the criminal law – one of which is the principle of harm.https://ojs.mruni.eu/ojs/jurisprudence/article/view/6622fraudulent accountingnegligent accountingaccounting crimes |
| spellingShingle | Laurynas Pakštaitis THE PROBLEMS OF CRIMINALIZATION AND CONSTRUCTION OF FRAUDULENT AND NEGLIGENT ACCOUNTING Jurisprudencija fraudulent accounting negligent accounting accounting crimes |
| title | THE PROBLEMS OF CRIMINALIZATION AND CONSTRUCTION OF FRAUDULENT AND NEGLIGENT ACCOUNTING |
| title_full | THE PROBLEMS OF CRIMINALIZATION AND CONSTRUCTION OF FRAUDULENT AND NEGLIGENT ACCOUNTING |
| title_fullStr | THE PROBLEMS OF CRIMINALIZATION AND CONSTRUCTION OF FRAUDULENT AND NEGLIGENT ACCOUNTING |
| title_full_unstemmed | THE PROBLEMS OF CRIMINALIZATION AND CONSTRUCTION OF FRAUDULENT AND NEGLIGENT ACCOUNTING |
| title_short | THE PROBLEMS OF CRIMINALIZATION AND CONSTRUCTION OF FRAUDULENT AND NEGLIGENT ACCOUNTING |
| title_sort | problems of criminalization and construction of fraudulent and negligent accounting |
| topic | fraudulent accounting negligent accounting accounting crimes |
| url | https://ojs.mruni.eu/ojs/jurisprudence/article/view/6622 |
| work_keys_str_mv | AT laurynaspakstaitis theproblemsofcriminalizationandconstructionoffraudulentandnegligentaccounting AT laurynaspakstaitis problemsofcriminalizationandconstructionoffraudulentandnegligentaccounting |