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Reliable and leading in accordance with the truth tax rolls of the judicature against the background chosen and views of doctrine

Summary/Abstract: Pursuant to the provisions of the Criminal Code and accounting law - the reliability of the accounts is understood as their correspondence to reality. On the basis of criminal law keeping tax book an unreliable manner is a crime. On the other hand, the provisions of the Criminal Code insofar as they relate to issues of reliability or compatibility with the truth misconduct treat documentation as a condition contrary to the law and not the facts  in particular the so-called. creative accounting (Art. 303 of the Penal Code) and the so-called. credit fraud (Art. 297 of the Penal Code). In the article attempt was made to demonstrate the concept of fairness connection with veracity as in the area of criminal law, along with the consequences of such a situation arising. In the author's state that, although seemingly not having an impact on possible criminal behavior description, for diversity criminal law and criminal law tax is not desirable from the point of view of transparency of the entire criminal justice system.

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