Miskiv D. Responsibility for declaring false information in the criminal law of Ukraine.

The dissertation is the first in Ukraine systematic and comprehensive study of the problem of liability for declaring false information in the criminal law of Ukraine. The research highlights several issues that have been sufficiently researched; questions are controversial, and therefore require further investigation; as well as the problems that remain scantily explored or have not been studied at all, and the solution of which will be of significant theoretical and practical importance. The first group of issues includes: recognition of the declaration itself as the subject of the considered corpus delicti; recognition of a person as a subject, according to the Law, is a subject of declaration; the possibility of committing this criminal offense only with an intentional form of guilt; the legislative imperfection of the regulation of liability for late submission of a declaration and for deliberate failure to submit a declaration, gives rise to the problem of delimiting the corresponding actions. The following issues to be discussed: the expediency of criminalizing the deliberate introduction by the subject of the declaration of knowingly false information in the declaration of the person authorized to perform the functions of the state or local government and deliberate failure to submit such a declaration; the expediency and validity of classifying the criminal offense under consideration as corruption; determination of the object of this criminal offense; recognition of the declaration of the person authorized to perform the functions of the state or local government provided for by the Law of Ukraine «On the Prevention of Corruption» as an official document; interpretation of the concepts of inaccurate information; failure to submit a declaration; the size of the discrepancy between the information provided in the declaration is reliable, which will drag on criminal liability; the possibility of committing the criminal offense in question with indirect intent; differentiation of deliberate failure to submit a declaration of 7 a person authorized to perform the functions of the state or local government, and untimely submission of such a declaration. The following turned out to be insufficiently investigated: the establishment of the volume of information from the number is submitted in the declaration, the inaccurate provision of which could lead to criminal liability; the problem of delimiting criminal offenses under Art. Art. 3662 and 3663 of the Criminal Code of Ukraine with related criminal offenses; the question of the insignificance of the corresponding actions; qualification of repetition of the considered criminal offenses; the validity of the sanctions of the studied norms. The study of the experience of regulating liability for declaring false information in the legislation of the states that were part of the Soviet Union made it possible to identify several solutions that could be applied in Ukrainian legislation: 1) given the fact that criminal liability for intentional failure to submit anticorruption declarations is provided for only in some of the analysed countries, and in those cases, it is due to either previous administrative liability, or the purpose of tax evasion or actual tax evasion, should be considered the possibility of establishing for such acts only administrative responsibility or only disciplinary responsibility with deprivation of the right to occupy the relevant positions; 2) noteworthy, a decision is also issued on recognizing as subjects of criminal offenses related to anti-corruption declaration only top officials, in respect of whom, in turn, the highest corruption risks are. The paper proves that the deliberate declaration of false information should fall under the signs of a criminal offense under Art. 366 of the Criminal Code of Ukraine in the form of introducing deliberately false information into an official document, since the declaration of a person authorized to perform the functions of the state or local government meets all the characteristics of an official document, and therefore is its kind. It has also been proven expediency to determine by the qualified composition of Art. 366 of the Criminal Code of Ukraine declaring false information by persons whose activity is associated with high corruption risks, as well as by persons holding a responsible and especially responsible position.