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.
The issue of defining the concept of "criminal legal qualification" was considered. It is noted that in order to regulate the most important social relations, the state adopts laws that establish generally accepted rules of behavior. The law on criminal liability is one of the important means of protecting life, health, honor, dignity, inviolability and security of a person as the highest social value, the state system of Ukraine, its political and economic systems, property and the entire legal order from criminal encroachments and a means of combating them.
The full-scale invasion of the Russian Federation created new problems related to treason. The issue of treason is relevant in today's conditions, because it always remains a place for ensuring national security, sovereignty and inviolability of the state. Treason is a serious criminal activity that can bring colossal consequences for the future state.
The current system of liability in the field of investment activity is considered in the article. It is proved that the legal institute of liability is an obligatory element of the mechanism of legal regulation of investment relations, as it directs the actions of all subjects of investment activity to lawful behavior.
The article is devoted to the analysis of severe resentment as a circumstance that can cause a state of strong emotional excitement.
The article is devoted to the analysis of objective signs of complicity in a criminal offense.
Objective signs of syphoning are characterized by: a) kilkic sign; b) a yakic sign; c) a single wrongful deduction for all spying students; d) a causal link between the spitting speakers and a single opposite result. The remaining two signs are indispensable for criminal offenses with a material warehouse.
The article analyzes the issue of preventing juvenile delinquency in Ukraine. It turns out that not always punitive - repressive concept of juvenile delinquency brings a positive result, and, in some cases, on the contrary, leads to the recurrence of criminal offenses.
The low efficiency of work on identifying and prosecuting perpetrators of criminal offenses contributes to the systematic evasion of punishment by criminals. This creates the conditions for new illegal acts and increases the threat to human security.
The article is devoted to the causes, types and consequences of false criminalization. One of the problems with the criminalization of socially dangerous acts is that various factors can lead to incorrect or so-called erroneous criminalization. Its types are: 1) unjustified criminalization; 2) excessive criminalization; 3) incomplete criminalization; 4) incorrect criminalization. Unjustified (unjustified) criminalization is the recognition of an act as a criminal offense, which is not characterized by sufficient for criminalization nature and degree of harm (danger).
The article is devoted to the history of the formation of criminal law on the detention of a person who has committed a criminal offense. In the history of domestic criminal law, the first circumstance that excludes the criminality of the act was the state of self-defense, which can be found in “Russian Truth” (Article 26), “Military Article” in 1715 (Article 156), “Regulations on criminal and correctional punishments” of 1845 (art. 107), etc.
The article is devoted to the relationship between the concepts of “general principles of sentencing” and “principles of sentencing”. In criminal law, the concepts of “general principles of sentencing” and “principles of sentencing” are used in parallel. At first glance, these concepts seem identical. Principles are often defined through general principles, and vice versa – general principles through principles.Common in the legal literature is the position that the general principles have their source in a separate principle of sentencing or a combination thereof.