Ostanin V. Qualification of evading tax, dues and other obligatory payments

The dissertation represents criminal-legal analysis of corpus delicti in evading tax, dues and other obligatory payments with establishing its elements and features. There is a proposition to join them into a separate unit - "Tax Crimes" as having their own object of criminal-legal defence. The analysis of constitutional regulations, criminal and tax law resulted in the conclusion that there are no any factual obstacles to qualify under the 212 Criminal Code Article the actions of a person who does not to pay tax from taxable objects founded in the result of illegal activity. For the first time presented on the monographic research level after the adoption of the new Ukrainian Criminal Code, the work contains complex consideration of such questions as qualification of evading tax, dues and other obligatory payments and its relations to another crimes. Combined analysis of legal regulations and practice of law implementation as to the criminal responsibility for tax evading gave opportunity to formulate the recommendations about right usage of criminal-legal norms in judicial-investigation practice.