The documenting development of the economic life in the organization gathering ferrous and non-ferrous scrap in Russia

About the authors:

Lubov F. Shilova, Dr. Sci. (Econ.), Professor, Department of Economic Security, System Analysis, and Control, University of Tyumen; shilovaL57@mail.ru; ORCID: 0000-0002-7738-7122

Alyona A. Urosova, Postgraduate at the Department of Economic Security, Accounting, Analysis and Audit, Tyumen State University

Abstract:

The article deals with the legal regulation development of the documenting of the economic life facts in the organizations gathering ferrous and non-ferrous scrap in Russia in the period from 1991 till nowadays. To achieve the set purpose the authors use logical, historical method and method of analysis. The authors of the article also achieve the following objectives: the examination of the scrap gathering legal regulation from 1991 at the level of the Tyumen region and Russia; the description of the documenting procedure of the scrap gathering and selling.The authors point out that there wasn’t the clear regulation of the mentioned activity till 2001 that led to the criminalization of it. In the final part of the article the existing methodology of documenting is considered. The authors determine the problems of the procedure of payment to an individual for gathered scrap.

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