Calculating Losses Caused by Economic Crimes in Agricultural Sector

The issues of calculating losses caused by criminal acts of an economic nature are traditionally debatable in Russian law. This problem is especially acute in industries with specific conditions of financial and economic activity, for example, in the agricultural sector. The paper contains the author’s interpretation of the term "losses" in accordance with the specifics of agricultural production. The proposed method for calculating losses is differentiated according to the objects of criminal offense and is based on the use of primary accounting documents, accounting registers and specialized reporting forms, which have not been previously studied and described in the scientific literature. The paper proposes methods for calculating losses caused by economic crimes in the agricultural sector in conditions of neglect or lack of accounting. The author’s position regarding the inclusion of the amounts of lost profits in the assessment of damage is presented and possible conditions for its recognition are described.

loss, lost profit, agro-industrial complex, economic crimes, property, household items, agricultural organizations, peasant (farming) households, source documents, accounting registers, specialized reporting, cost price, selling prices

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