Abstract
The article deals with problematic issues concerning decriminalizing a criminal offence and issuing and using fictitious invoices (Article 216 of the Criminal Code). Special attention is paid to the arguments justifying the independence of this norm from a predicate, decriminalized crime (art. 215 – false entrepreneurship). The authors emphasize that the issuance of fictitious invoices is one of the main reasons for the growth of the shadow economy. In general, this affects the rights of bona fide businesses, hindering the development of entrepreneurship. The initial introduction of this rule, as an auxiliary to «pseudo-entrepreneurship», currently does not correspond to reality, since it is an independent composition and a necessary condition for committing an offense in the form of tax evasion and money laundering.
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