Кримінальна відповідальність за ухилення від сплати податків, зборів (обов’язкових платежів): сучасний погляд на проблему

Abstract

The article analyses the theoretical and legal aspects of criminal liability for evasion of taxes and fees (mandatory payments) in the current context. In particular, the authors analyse the concept and features of criminal liability, as well as the grounds for its occurrence. It was found that Article 212 of the Criminal Code of Ukraine «Evasion of taxes, fees (mandatory payments)» actually provides for criminal liability for violation of tax legislation. At the same time, this article provides for the establishment of the fact of violation of a specific tax norm, as a result of which taxes were not paid. It is noted that criminal liability for evasion of taxes, fees (mandatory payments) has all the properties of criminal liability, taking into account the peculiarities of tax legal relations. It was determined that the signs of criminal liability for evasion of taxes, fees (mandatory payments) are that it: 1) is provided for by the norms of the Criminal Code of Ukraine, the Criminal Procedure Code of Ukraine and other regulatory legal acts; 2) is a criminal legal guarantee of payment of taxes, fees (mandatory payments); 3) is established in case of intentional evasion of taxes, fees (mandatory payments). The article analyses the elements of a criminal offence under Article 212 of the Criminal Code of Ukraine, the methods of committing this type of offence and the conditions of criminal liability for evasion of taxes, fees (mandatory payments). The authors consider the qualification for intentional evasion of taxes, fees (mandatory payments) and summarise the statistical data on the number of criminal offences in proceedings in which the pre-trial investigation is carried out by the Bureau of Economic Security of Ukraine based on Article 212 of the Criminal Code of Ukraine for January 2020‒2023. It is noted that criminal prosecution for evasion of taxes and fees (mandatory payments), although an effective means of influencing offenders, should be noted that national legislation needs to be finalized in order to achieve clarity and unambiguity.