Korolchuk V. Prevention of crimes connected with compensation of value added tax

The dissertation is devoted to actual problems prevention crimes related to reimbursement of VAT in Ukraine, namely: the disclosure of social and legal nature of VAT; clarifying the genesis of legislation of Ukraine, and foreign countries; research state and trends of such crimes; substantiation the determinants of crimes related to the reimbursement of VAT; the development of criminological characteristics of individuals and criminal groups who commit crimes related to reimbursement of the VAT in Ukraine; researching and organizing the most common methods of criminal intent in VAT; development of measures of general-social and specially-criminological prevention of mentioned crimes; improving the administration of the VAT.