Gutorova N. Criminal Law Protection of Ukraine's National Finances

The thesis contains a comprehensive academic study of problems related to criminal law protection of Ukraine's national finances. The author identifies the contents and typical characteris-tics of national finances as a gender object of crime and mecha-nisms of incurring damage to the above finances. She points out that here the object of criminal law protection coincides with the subject of regulation for a separate branch of law, which is finan-cial law. The author breaks crimes against national finances into groups based on type and group object. She takes into account his-toric development of criminal law and current enforcement prac-tices and makes systemic analysis of these crimes' corpus delicti and identifies drawbacks in criminal law protection of national fi-nances. The author establishes the necessity, possibility and expe-diency of creation of a separate title in the Special section of the Criminal Code - "Crimes Against National Finances". She also formulates recommendations as to improvement of the present leg-islation.