The Problems 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 2016, Vol 2, Issue 32
Abstract
The article is devoted to research of criminal law special rules provided for part 4 of art. 212 of the Criminal Code of Ukraine on exemption from criminal responsibility for evasion of taxes and duties. The article considers main theoretical and practical provisions that should be applied authorized law enforcement authorities during the application Part 4 of Art. 212 of the Criminal Code of Ukraine, indicate legislative changes to the text. On the basis of the provisions of Part 4 of Art. 212 of the Criminal Code of Ukraine, the author concludes preconditions and basis of its application, indicate necessity for further scientific research on account the voluntary and timeliness performing actions, as appropriate legal restrictions of exemption from criminal responsibility for evasion of taxes and duties basis.
Authors and Affiliations
V. V. Oliinychenko
Keywords
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