Кримінальна відповідальність за податкові злочини в Україні

Ключові слова: податкові злочини; ухилення від сплати податків, зборів, інших обов'язкових платежів; обов'язкові внески державі; податкова система України; права та законні інтереси суб'єктів оподаткування.

Аннотация

Гревцова Р.Ю. Уголовная ответственность за налоговые преступления в Украине. - Рукопись.

Диссертация на соискание ученой степени кандидата юридических наук по специальности 12.00.08 уголовное право и криминология; уголовно-исполнительное право. Институт государства и права им. В.М. Корецкого НАН Украины, Киев, 2003.

В диссертации исследуется институт уголовной ответственности за преступления, посягающие на социальные ценности в сфере налогообложения, в контексте юридической ответственности за правонарушения в вышеупомянутой сфере.

Проведен анализ уголовного законодательства Украины, устанавливающего ответственность за преступления, которые посягают на право государства получать обязательные взносы государству, налоговую систему Украины, права и законные интересы субъектов налогообложения. Внесены предложения по усовершенствованию действующего Уголовного кодекса Украины и правоприменительной практики с учетом зарубежного опыта.

Ключевые слова: налоговые преступления; уклонение от уплаты налогов, сборов, других обязательных платежей; обязательные взносы государству; налоговая система Украины; права и законные интересы субъектов налогообложения.

Summary

Radmyla Y. Hrevtsova. Criminal Liability for Tax Crimes in Ukraine. - Manuscript.

Thesis for a scientific degree of the candidate of legal sciences in the field of criminal law and criminology; criminal-executive law by speciality 12.00.08. The V.M. Koretsky Institute of the State and Law of the Ukrainian National Academy of Sciences, Kiev, 2003.

The thesis is devoted to researching the institute of criminal liability for the crimes infringing upon the most important social values connected with taxation in the general context of legal liability for tax offences and to giving recommendations for its improvement.

The definitions of the terms “tax offence” and “tax crimes” are suggested. Tax crimes in Ukraine are considered in the narrow meaning of the term, which implies the socially dangerous actions the liability for which is provided for by Article 212 of the Criminal Code of Ukraine, and in the broad meaning of the term, according to which tax crimes are understood as the infringements on social values in the sphere of taxation, that are capable of making them substantial damage, the liability for which is provided for by the Criminal Code of Ukraine.

The status of legislation providing for legal liability for tax crimes and other offences in the sphere of taxation is determined. The main problems of such legislation and the practice of its implementation are identified. They include: diversity of normative acts containing the norms providing for legal liability for tax offences, and absence of system of such norms; improper determination of principles and grounds for calling persons to different types of legal liability for tax offences; insufficient legal protection of certain social values in the sphere of taxation; improper quality of some norms providing for legal liability for tax offenses. The ways of solving the problems are determined.

The criminal legislation of Ukraine establishing liability for crimes infringing upon the right of the state to get the obligatory payments is analyzed in its dynamics. A number of suggestions to improve relevant norms of the criminal law are made. It is proposed to add the current Criminal Code of Ukraine by the Articles “Willful evasion from paying obligatory payments from legal entities,” “Willful evasion from paying obligatory payments from individuals,” and “Illegal receipt of return or reimbursement of obligatory payments paid in advance” instead of the existing Article 212 of the current criminal law. It is suggested that all crimes that provide for criminal liability for violating the right of state to get the obligatory payments shall be constructed as those having material damage as their component. Practical recommendations to subjects of criminal law enforcement are given. Special attention is paid to the criteria that shall apply to determine the person's intent to evade from the obligatory payments.

The possibilities of protection of the tax system of Ukraine from illegal imposition and/or collection of obligatory payments, by means of the criminal law in force, are specially investigated. The necessity of judicial interpretation of Article 211 of the Criminal Code of Ukraine for improvement of the law enforcement practice is pinpointed.

The violations infringing upon the rights and lawful interests of taxpayers committed by the officers of the state controlling authorities are systematized from for the first time in the national science of criminal law. The violations include: unlawful refusal of the officers to take actions required to allow taxpayers to carry out their entrepreneurial or another legitimate activity, groundless conduct of inspections of the taxpayers' activity; unlawful demand of accounting or other financial documents of the taxpayers or withdrawal of such documents, illegal imposition of financial sanctions on the taxpayers, unauthorized disclose of tax information (tax secret), evasion from return or reimbursement of sums subject to return or reimbursement to a taxpayer in accordance with the laws of Ukraine on taxation, etc. Said violations are classified in the following way: actions taken in the form of issuance by officers of controlling authorities of illegal decisions or acts infringing upon the taxpayers' rights and lawful interests; actions of officers of controlling authorities infringing upon the taxpayers' rights and lawful interests, other than those taken in the form of issuance of illegal decisions or acts; illegal omission to act committed by officers of controlling authorities that infringe upon the taxpayers' rights and lawful interests.

The necessity of the provision of more effective criminal liability for the most dangerous violations of the taxpayers' rights and legitimate interests is grounded. It is suggested to add the current Criminal Code of Ukraine by the following articles: “Issuance by the officer of a controlling authority of a knowingly illegal decision or act”, “Disclosure of tax secret”, “Evasion from return or reimbursement of sums subject to return or reimbursement to a taxpayer in accordance with the laws of Ukraine on taxation”.

Foreign experience is widely used for substantiating theoretical provisions and suggestions for the improvement of relevant legislation of Ukraine and the law enforcement practice.

Key words: tax crimes; evasion from paying taxes, duties and other obligatory payments; system of taxation of Ukraine; rights and lawful interests of taxpayers.

Размещено на Allbest.ru