Smyrnova A. Criminal-law qualification of cooperation in avoid of payment of taxes, tax charges (necessary payments).

Dissertation is a completed independent scientific research paper on the problem of criminal-law qualification of cooperation in avoid of payment of taxes, tax charges (necessary payments). Law analysis of crime consistency based in chapter 212 Criminal law of Ukraine is made, theoretical conclusions, recommendations, proposals on perfection of criminal responsibility law are formed. The research of institute of cooperation in criminal law is made, practical applying of chapter 212 Criminal law of Ukraine in the cases of doing such crime in form of cooperation is analyzed. It is proposed to add a comment on avoid of tax payment, other necessary payments by organized group in part 3 chapter 212 Criminal law of Ukraine. The foreign criminal law research is made, on this basis the comparison of norms that regulate responsibility on avoid of tax payment in Ukraine and in other countries is provided. On the background of this research results the proposals of perfection criminal law of Ukraine and practice of its implementation are formed. At the ground of the results that have been received during the exploring, the propositions for improving Ukrainian legislation about criminal responsibility as well as for the practice of its using have been done by the author.