Grytsiuk A. Illegal Refunds of the Value Added Tax: the Criminal Law Aspects.

The dissertation is a monographic research devoted to the criminal law aspects of the illegal VAT refunds in which the conception of consideration of such refunds as a crime are formulated. The definition of the illegal VAT refunds as an unlawful and (or) an uncompensated seizure of state property or the material costs and duties avoidance in the way of the illegal refund is given; the characteristics of this notion are analyzed. The conception on distinguishing between the illegal VAT refunds and lawful activities with the help of the provisions of criminal, tax and civil laws, as well as special tax doctrines is suggested. The necessity of differentiation of the crimes of illegal VAT refunds as a larceny, tax evasion and illegal VAT refunds committed by negligence is proved. The approaches to the criminal law qualification of the mentioned crimes depending on the certain characteristics (gratuitousness, a form of the VAT refund, an article and a method of the crime, an amount of loss caused, a legal status of a person, a form of guilt) are developed. The directions of improvement of the criminal and tax legislation are determined in order to enhance the efficiency of the fight against illegal VAT refunds.