FACTORS OF A CRIMINAL NATURE, DETERMINISTIC CRIMES UNDER ART. 172.1 OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION
In the article the author, based on the developed classification, determines the determinants of crime associated with the falsification of financial documents of accounting and reporting by a financial institution, examines the determinants of the criminal nature of this crime. For a more detailed study of these determinants, the author applies the classification by content, highlighting the causes of economic, political, organizational, managerial and legal nature.