Grevtsova R. Criminal Liability for Tax Crimes in Ukraine

The thesis is devoted to researching the problems of criminal liability for the crimes infringing upon the most important social values connected with taxation. The status of regulation of legal liability for crimes and other offences in the sphere of taxation is determined, the main problems of such regulation and the ways for their elimination are found out. The new criminal legislation of Ukraine establishing liability for criminal offences infringing upon the right of the state to get the obligatory payments is analyzed. A number of suggestions to improve relevant norms of the criminal law are made, practical recommendations to subjects of criminal law enforcement are given. The scientific research of possibilities for the criminal law defense of the tax system of Ukraine, as well as those of the rights and lawful interests of subjects of taxation, granted by the Criminal Code of 2001, is made for the first time. It is suggested that the current Criminal Code of Ukraine should be added by the articles establishing criminal liability for committing the following offences: issuance by the officer of a controlling authority of a knowingly illegal decision or act; disclosure of tax information; evasion from the returning or indemnification of sums subject to the returning or indemnification in accordance with the laws of Ukraine on taxation to a subject of taxation. Foreign experience is widely used for substantiating theoretical provisions and suggestions for the improvement of relevant legislation of Ukraine.