The paper provides a comparative analysis of methodological approaches and practical tools for identifying of fictitious economic transactions used within the framework of state financial control (tax, currency) and internal control systems of commercial organizations. The study reveals common features and contradictions be-tween these types of control and determines their comparative effectiveness at various stages of the life cycle of a fictitious operation. Based on the analysis, recommendations were formulated to improve the interaction between regulatory authorities and the business community in order to create a comprehensive system to combat criminal economic schemes.
Vardanyan et al. (Fri,) studied this question.
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