ON ANOTHER ATTEMPT ON IMPROVING INCENTIVE PROVISION, DESIGNED FOR PERSONS WHO HAVE COMMITTED EVASION OF TAXES AND DUTIES
Journal Title: Юридичний науковий електронний журнал - Year 2016, Vol 5, Issue
Abstract
The article analyzes provisions of the Bill “On Amendments to the Tax Code of Ukraine concerning the characteristics of the criminal proceeding in tax relations and issues of administering taxes and duties” in terms of improving Part 4 of Article 212 of the Criminal Code of Ukraine, which provides for exemption from criminal liability for those who have committed evasion of taxes and duties. The author analyzes both advantages and drawbacks of the mentioned bill. In particular, the provision of the inappropriateness of recognition of fines and penalties as damage caused to the state by late payment of tax dues is argued. The relevance of the mentioned crime commission for the first time in the discussed incentive provision is substantiated, since this norm is designed to not only carry out pragmatic tasks (filling the budget, focus of efforts on the investigation of serious financial crimes, continuation of normal financial and economic activities of taxpayers, etc.), but also to implement prevention goal in the financial area. In the case of repeated application against the same offender of this provision its meaning as of preventive measure is lost since the violator has demonstrated a tendency to systematic violations of tax laws. It is established that the defect of the current version of the researched criminal law norm is not mentioning of promoting disclosure and (or) investigating crime as component (element) of person’s positive post criminal behavior. It is stated that the incentive provision has to include specific (alternative) reference to the officer who took steps for payment by the enterprise, the agency or the organization of taxes and fees, fines and penalties. This would not only help to resolve the issue of repayment (within the application of criminal law compromise) of tax debt at the expense of funds belonging not to the official – the perpetrator, but to the legal entity – taxpayers and fees, and also would stress the fact that for the cancelation of criminal liability offender has to make some positive post criminal actions. Author’s wording of the appropriate incentive provision is proposed. It says that the person who has committed a crime under Article 212 of the Criminal Code of Ukraine for the first time, shall be exempt from criminal liability if before the moment of obtaining note of suspicion, or no later than 10 calendar days following the day of handling the note of suspicion, he has paid taxes, fees, penalties and interest to the budget, and also contributed to disclosure and (or) investigation of crime. If the offense is committed by an official, he is exempt from criminal liability in case he takes measures on having enterprise, agency or organization pay taxes and duties to the budget that have previously been charged against this official in the specified amounts.
Authors and Affiliations
О. О. Дудоров
Keywords
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