APGAULINGOS IR APLAIDŽIOS APSKAITOS KRIMINALIZAVIMO IR VERTINIMO PROBLEMOS

Abstract

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.