Specifics of criminal responsibility to the tax evasion (article 212 of the Criminal Code of Ukraine)
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 2, Issue
Abstract
The article is devoted to topical issues of criminal prosecution for the crime, named in the article 212 of the Criminal Code of Ukraine. Special attention is given to social and economic value of improvement of criminal prosecution mechanism for tax evasion. The author emphasizes that in the process of pre-trial investigation it is necessary to establish all the circumstances included in the subject of proof that a person has evidence of a crime under art. 212 of the Criminal Code of Ukraine. The purpose of the article is a theoretical and legal analysis of the mechanism of bringing to criminal responsibility persons who evade payment of taxes, fees (mandatory payments), and the provision of conceptual proposals for the improvement of such a mechanism, taking into account the practice of applying the current legislation. According to the statistical data published on the official web site of General Prosecutor Office of Ukraine, during of the year 2018 - 1099 criminal proceedings on tax evasion (Art. 212 of the Criminal Code of Ukraine) were registered. Despite the necessity and importance of taxes on state development, the mechanism of prosecution remains ineffective.The main reason of this is the inconsistency of legislations. First of all, it is about the collisions between the tax and criminal and criminal procedural legislation, and the lack of clear legal clarifications regarding the application of the relevant legislation.Generally most of the criminal proceedings is merely a tool of pressure on the taxpayers and contains no factual basis. Expected that the criminal proceedings will be initiated only after the tax audits with conclusions of tax authorities confirmed by the court decision in administrative proceedings which has entered into legal force.
Authors and Affiliations
Kristina Serhiivna Chuiko
Keywords
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