Abstract
In this article, an analysis of the objective and subjective indicators of the corpus delicti leads to the proposal to exclude excise stamps from the list of objects of crime specified in Article 176 of the Criminal Code. The conclusion is justified by theneed to broaden the scope of the objective aspect of the discussed crime, encompassing socially perilous activities such as the storage and transportation of counterfeit currency or securities. Considering this perspective, it is recommended to revise thetitle and wording of Article 176 of the Criminal Code, addressing the responsibility for the production and sale of counterfeit currency, excise stamps, or securities in a new edition.
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