Updating Documents of Primary Accounting of Harvested Wood and Control of Its Origin in the Ffunctioning of the USAIS FOREST

Abstract

The research examined the President’s initiative to strengthen the fight against corruption in the forestry industry. It is indicated that currently Rosfinmonitoring does not have necessary tools for the execution of this order. The reason for this inability to comply with the requirement of the head of state is that in Russia, not financiers, but forestry workers account for transactions up to the most recent retail transaction with the products of the timber-processing complex. The powers of forestry workers have been limited to the lands mapped on forest maps. Budget revenues from the use of forests (forest plantations) are fees, and do not depend on the profit that the payer of fees will receive. We argue for the necessity of preparing primary accounting documents at the initial stage, the stage of obtaining lumber when implementing the provisions of the lease agreement for timber harvesting.