Yanivsky V. Declaring false information and deliberately not submitting a declaration: social determinants of criminalization, analysis of the composition of criminal offenses

The dissertation is devoted to a comprehensive study of the issues of social conditioning of criminalization and the components of criminal offenses "declaration of false information" (Article 366-2 of the Criminal Code of Ukraine) and "intentional failure to submit a declaration" (Article 366-3 of the Criminal Code of Ukraine). In Section 1 "Social Conditioning of Criminalization of Acts Provided for by Articles 366-2 and 366-3 of the Criminal Code of Ukraine", an attempt is made to provide a scientifically substantiated answer to the question of the justification of criminalization of such violations of financial control requirements as "declaration of false information" and "intentional failure to submit a declaration". Section 2 “Objective characteristics of the components of criminal offenses provided for by Articles 366-2 and 366-3 of the Criminal Code of Ukraine” was structurally divided into two subsections. In subsection 2.1 of the dissertation research, the generic object of criminal offenses in the field of official and professional activities related to the provision of public services was consistently determined, the specific object of the criminal offenses analyzed in the work in the field of financial control, as well as the direct objects of the analyzed torts. Subsection 2.2 of the dissertation research was devoted to the characteristics of the relevant socially dangerous acts. Section 3 “Subjective characteristics of the components of criminal offenses provided for by Articles 366-2 and 366-3 of the Criminal Code of Ukraine” was also structurally divided into two subsections, one of which is devoted to the characteristics of the subject, and the other to the subjective side of the analyzed components of criminal offenses. In particular, in subsection 3.1 of the dissertation research, the inconsistency of the domestic legislator was demonstrated, which is manifested in the fact that the regulatory obligation of some subjects to submit a declaration does not correspond to the possibility of holding them liable for declaring false information. In view of this, the need to extend the effect of Article 366-2 of the Criminal Code of Ukraine to all subjects of declaration by editing the note to Article 366-2 of the Criminal Code of Ukraine was argued. In subsection 3.2, it was proven that from the subjective side, both the declaration of false information and the intentional failure to submit a declaration are characterized exclusively by direct intent - their commission with indirect intent is impossible. The doctrinal position (as well as the case law that corresponds to and is largely based on it) is supported, the content of which is that the submission by a person of the relevant declaration not in the electronic form provided for by the Law of Ukraine "On Prevention of Corruption" by filling it out on the official website of the National Agency for Prevention of Corruption in the form determined by this agency, but in paper form, taking into account the religious, political, ideological and other personal beliefs and motives of the declarant, if there are other grounds, should be qualified under Article 366-3 of the Criminal Code of Ukraine, since the specified circumstances do not indicate the absence of direct intent in the actions of the relevant person not to submit the declaration.