The Legal nature of Application Part 4 of Art. 212 of the Criminal Code of Ukraine for Exemption from Criminal Responsibility for Evasion of Taxes and Duties
Journal Title: ПИТАННЯ БОРОТЬБИ ЗІ ЗЛОЧИННІСТЮ - Year 2017, Vol 2, Issue 34
Abstract
The article is devoted to research the legal nature part 4 of art. 212 of the Criminal Code of Ukraine on exemption from criminal responsibility for evasion of taxes and establish place of this type of exemption from other criminal legal means of combating crime. The article considers general and specific signs of the special type of exemption from criminal by part 4 of art. 212 of the Criminal Code of Ukraine, also the author indicates the need for further scientific research on the determination of the volume and contents of the base for exemption from criminal responsibility, including for crimes consisting the evasion of taxes and duties.
Authors and Affiliations
В. В. Олійниченко, V. V. Oliinychenko
Keywords
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- EP ID EP533830
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