Dudorov O. Problems of criminal law protection of Ukrainian taxation system.

The dissertation is dedicated to research of problems of interpretation, application and improvement of criminal law in the part of liability for offenses against taxation system. Social conditions of tax law offenses criminalization are discovered, author's understanding of offenses against taxation system is proposed and substantiated, historical experience of regulation of criminal liability for such offenses is interpreted. Taking into consideration the referring nature of dispositions of corresponding statutes of the Criminal Code, the most debatable questions of taking tax law regulations into consideration during criminal law valuation of activities of tax law relations participants are examined. Taking into consideration the principles and tendencies of the development of Ukrainian tax law, appropriate foreign experience proposals for optimization of content of criminal law prohibitions that are called to protect domestic taxation system and, in particular, concerning replacement of article 212of Criminal Code of Ukraine with articles for tax fraud responsibility, no transferring of taxes and duties and no repayment of tax debt by tax agent, are formulated.