Volonets D. Criminal liability for declaring inaccurate information

In the dissertation the author establishes the state of research of the problem of criminal liability for declaring unreliable information in the criminal law literature; the historical and legal development and the current state of the legislation on criminal liability for declaring inaccurate information are characterized; the bases and principles of criminalization of declaring unreliable information are described; studied foreign experience in regulating criminal liability for declaring inaccurate information; the content of objective and subjective features of the composition of declaring unreliable information is studied; proposals for improving criminal liability for declaring inaccurate information have been developed. On the basis of studying the materials of law enforcement practice, foreign experience, the solution of the problem of differentiation of administrative and criminal liability for failure to submit a declaration is proposed - in the disposition of Art. 366-3 of the Criminal Code of Ukraine provide that failure to submit a declaration of the declaration of a person authorized to perform the functions of state or local government is punishable if it is committed after the imposition of an administrative penalty for the same act. It is established that the main direct object of declaring unreliable information should be considered broadly (public relations, ensuring financial control over persons authorized to perform state or local government functions) and narrow (public relations, ensuring the procedure for declaring persons authorized to perform the functions of state or local government) understanding. The concept of "knowingly unreliable uncertainties" is defined - true awareness and clear awareness of the subject of declaring the fact of inconsistency of information specified in the declaration of the person authorized to perform the functions of state or local government, objective reality. Improved the provisions of the science of criminal law on the feasibility of establishing trends in the application of articles of the Special Part of the Criminal Code of Ukraine in practice during the study of their social conditionality - found that for violations of declaring more than 50% of Odessa, none - in the Kherson region; it is stated that the identification of patterns of such trends is a promising area of further criminological research. Analysis of the legislation of foreign countries (Republic of Armenia, Georgia, Republic of Latvia, Republic of Moldova, Republic of Tajikistan) in terms of establishing criminal liability for declaring inaccurate information and failure to declare the relevant declaration allowed to supplement proposals to modernize Art. 3662-366-3 of the Criminal Code of Ukraine. It has been established that Georgia's experience in establishing criminal liability for failure to declare a person authorized to perform state or local government functions is positive precisely because it indicates that only in cases where the perpetrator has previously been held administratively liable for the act , possible prosecution. The introduction of an appropriate approach would overcome the difficulties that exist in distinguishing a criminal offense under Art. 366-3 of the Criminal Code of Ukraine from an administrative offense in the form of violation of financial control.