Ogorodnik K. Guilt on tax evasion.

research of concept of guilt on tax evasion under the criminal legislation of Ukraine. Features of guilt on tax evasion and their importance for criminal liability are determined in the dissertation. Also recommendations to provide a clearness of legal conceptual apparatus in this field, and practical using of novels of the Article 212 of Criminal Code of Ukraine are formulated. A doctrinal approach to guilt of subject of crime in tax evasion as to subjective and objective phenomenon is proposed. Research is ordered to work-out of recommendations on law provision of executing of the state mechanism's fiscal function. Proposals to improve of criminal law are formulated on the base of received results. Particular proposals on improvement of legislation in the field of criminal liability on tax evasion are worked-out.