Kamenskiy D. Criminal Liability for Tax Offenses Under the U.S. Federal Law.

The dissertation contains complex legal research of criminal liability for tax offenses under the U.S. federal law. The almost century long history of U.S. tax enforcement development is analyzed together with the demonstration of current practice of combating tax crimes. Basic regulative tax provisions and their influence on criminal tax liability are researched, the functions of tax enforcement agencies and courts in tax crimes area are covered. The legal nature and deference level of judicial precedents as well as of other sources of federal tax law are studied. It is proved that the U.S. model of the implementation of courts decisions into the group of sources of national law is not likely to be realized in Ukraine due to the lack of appropriate legal base and the potential of multiple mistakes and abuses by the courts as well as by the enforcement agencies. Researching the complex of preventive measures as an important feature of the U.S. criminal tax enforcement additionally proves the thesis that effective opposition to tax crimes requires combination of both repressive and preventive measures.