Falsification of registration of organizations and registration of rights to securities in domestic criminal law

Abstract

The article deals with the genesis of domestic criminal legislation on liability for distortion of accounting register information about legal entities and securities (Art. 1701 of the Criminal Code of the Russian Federation). The relevance of the topic is due to the lack of scientific research in the field of the noted encroachment. The main task is to search for and study criminal-legal norms ensuring the reliability of the mentioned information. Based on formal-legal and historical-legal methods of research it is concluded that the required criminal-legal norms in the pre-revolutionary period were absent, and there was a gap in the part of protection of the reliability of the register of securities owners, which was not filled until 2010. For the first time since the introduction of the registration of organizations in the Soviet period the submission of inaccurate information for this purpose was considered a crime (Art. 90, 226b of the Criminal Code of the RSFSR of 1922, Art. 187 of the Criminal Code of the RSFSR of 1926). At the present stage of the Criminal Code of the Russian Federation initially prohibited only the submission of false or distorted information, preventing fictitious registration in the Unified State Register of Legal Entities of business entities (part 1 of Art. 171), and only since the middle of 2010 (with an addition in 2018) and to this day the reliability of information of the accounting system of the securities market and registration data on all legal entities in the country has been put under the protection of the criminal law against falsification and distortion (Art.1701).