The dissertation solves the scientific tasks of revealing the factors of social conditioning of establishing criminal liability for declaration of false information; studying the objective and subjective signs of the composition of the criminal offense provided for in Art. 366-2 of the Criminal Code; clarifying the specifics of the application of punishment for declaration of false information; submitting substantiated proposals for improving the wording of Art. 366-2 of the Criminal Code.
In the first section, the factors of social conditioning of the criminalization of declaration of false information are considered. It is recognized that such a decision of the legislator is consistent with international legal acts in the field of anti-corruption, with the conclusions of the Venice Commission, in particular regarding the fact that, given the situation with corruption in Ukraine, the introduction of emergency measures to correct it may be deemed necessary and justified.
The work emphasizes that an important component of the mechanism of preventing and countering corruption is not only the provisions of the Criminal Code, which establish responsibility for the commission of corrupt acts, but also the prescriptions, which provide for responsibility for actions that contribute to the manifestations of corruption. At the same time, the motives and purpose of declaration of false information may include the desire of a person to hide manifestations of corruption offenses in his or her behavior. The presence of these subjective factors of entering false information in the declaration is recognized as a circumstance that affects the assessment of the degree of public danger of this act, and justifies the feasibility of its criminalization. As for the entering false information in the declaration for other reasons, the paper presents arguments regarding the possibility of recognizing such an act as insignificant on the basis of Part 2 of Art. 11 of the Criminal Code. However, such cases should not affect the general assessment of the degree of public danger of this act.
The second section examines the features of the composition of the criminal offense provided for in Art. 366-2 of the Criminal Code. It is proposed to recognize social relations in the sphere of legitimate implementation (exercise) by officials or persons providing public services of the powers (rights and duties) granted to them or the use of related opportunities as the generic object of criminal offenses under Section XVII of the Special Part of the Criminal Code. Social relations in the sphere of the legally regulated procedure for submitting the declaration by the subjects of the declaration are recognized as the main direct object of the declaration of false information.
The peculiarity of the additional optional object of the criminal offense under Art. 366-2 of the Criminal Code of Ukraine is that it is not specified. However, depending on the purpose of the declaration of false information, it may be social relations, the encroachment on which is related to this act, namely social relations encroached upon by corruption torts and general criminal property offenses.
The subject of the criminal offense under Art. 366-2 of the Criminal Code of Ukraine is a declaration submitted by a person authorized to perform the functions of the state or local self-government in accordance with the Law of Ukraine "On Prevention of Corruption" and the Procedure for Completing and Submitting a Declaration of a Person Authorized to Perform the Functions of the State or Local Self-Government. It is recognized that the declaration has all the characteristics of the subject of a criminal offense (physical, social, economic and legal), moreover, it should be recognized as an official document. In this regard, under the declaration, as a subject of the criminal offense under Art. 366-2 of the Criminal Code, it is proposed to understand the official electronic document that is filled out on the official website of the NACP in accordance with the Law of Ukraine "On Prevention of Corruption" and the Procedure for Completing and Submitting a Declaration of a Person Authorized to Perform the Functions of the State or Local Self-government and submitted by persons authorized to perform the functions of the state or of local self-government, on the basis of which the financial monitoring of the lifestyle of the subject of declaration, his/her income, expenses and obligations of a financial nature is carried out.
