EXEMPTION FROM CRIMINAL RESPONSIBILITY FOR EVASION OF TAXES, DUTIES (COMPULSORY PAYMENTS) UNDER THE LEGISLATION OF FOREIGN COUNTRIES
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2018, Vol 49, Issue 2
Abstract
The article is devoted to research the provisions of Criminal Codes of foreign countries about criminal responsibility for evasion of taxes and duties. An analysis of the codes of post-Soviet and European countries, the author concluded that their legislative technique is taken in account the Criminal Code of Ukraine and necessity taking into account their legislative technique when designing the norm of exemption from criminal responsibility for evasion of taxes and duties and as well as the necessity of its existence in the Criminal Code of Ukraine.
Authors and Affiliations
В. В. Олійниченко
Keywords
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