Criminal liability for evasion of payment of taxes, fees (mandatory payments): a modern view of the problem

2023;
: 263-271

Oksana Baik, Zoriana Hrytsak "Criminal liability for evasion of payment of taxes, fees (mandatory payments): a modern view of the problem".

1
Associate Professor of the Department of Civil Law and Procedure Educational and Scientific Institute of Law, Psychology and Innovative Education Lviv Polytechnic National University, Doctor of Law
2
Lviv Polytechnic National University

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 20202023.

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.

1. Grecza, Ya. V. (ed.) (2012) Podatkove pravo: navchalnyi posibnyk [Tax law: study guide]. Kyiv: Znannia [in Ukrainian].

2. Krasnytskyi, I. V. (2008) Kryminalna vidpovidalnist yak instytut kryminalnoho prava Frantsii ta Ukrainy: porivnialnyi analiz: monohrafiia [Criminal liability as an institution of criminal law of France and Ukraine: comparative analysis: monograph]. Lviv: Lvivskyi derzhavnyi universytet vnutrishnikh sprav [in Ukrainian].

3. Khavroniuk, M. I. (ed.) (2014) Kryminalne pravo: navchalnyi posibnyk [Criminal law: a study guide]. Kyiv: Vaite [in Ukrainian].

4. Kryminalnyi kodeks Ukrainy (2001, April 5) № 2341-III [Criminal Code of Ukraine]. Retrieved from: https://zakon.rada.gov.ua/laws/show/2341-14/conv#n14 (accessed 27.09.2023) [in Ukrainian].

5. Palamarchuk, O. (2016). Kryminalna vidpovidalnist za nesplatu podatkiv vs Uzghodzhennia hroshovoho zoboviazannia [Criminal responsibility for non-payment of taxes vs Reconciliation of monetary obligation]. Yurydychna Hazeta online. Vseukrainske shchotyzhneve profesiine yurydychne vydannia [Legal Gazette online. All-Ukrainian weekly professional legal publication]. March 29. Retrieved from: http://yur-gazeta.com/publications/practice/podatkova-praktika/kriminaln... (accessed 27.09.2023) [in Ukrainian].

6. Verkhovna Rada of Ukraine (2010, December 2). Podatkovyi kodeks Ukrainy [Tax Code of Ukraine]. Vidomosti Verkhovnoi Rady Ukrainy [Information of the Verkhovna Rada of Ukraine] (2011). № 13‒14, № 15‒16, № 17 [in Ukrainian].

7. Streltsov, Ye. L. (2021). Kvalifikatsiia – sklad kryminalnoho pravoporushennia – kryminalno-pravova norma: sumisne ta rozdilne [Qualification ‒ composition of a criminal offense ‒ criminal law norm: compatible and separate]. Yurydychnyi Visnyk Ukrainy [Legal Bulletin of Ukraine]. April 2‒22. № 13–15 (1342–1344). P. 8‒9. Retrieved from: file:///C:/Users/lenovo/Downloads/Kvalifikatsiiasklad-kryminalnoho-pravoporushenniakryminalno-pravova-norma.pdf (accessed 27.09.2023) [in Ukrainian].

8. Khanin, S. (2022). Hoduvalnytsia – stattia 212 KKU [Nursing mother ‒ Article 212 of the Criminal Code of Ukraine]. Yurydychna Hazeta Online [Legal Gazette Online]. September 20. Retrieved from: https://yur-gazeta.com/dumka-eksperta/goduvalnicya--stattya-212-kku.html (accessed 28.09.2023) [in Ukrainian].

9. Oliinychenko, V. (2018). Kryminalno-pravova kharakterystyka ukhylennia vid splaty podatkiv, zboriv (oboviazkovykh platezhiv) [Criminal law characteristics of evasion of taxes, fees (mandatory payments)]. Pidpryiemnytstvo, hospodarstvo i pravo [Entrepreneurship, economy and law]. № 4. Р. 201‒208 [in Ukrainian].

10. Postanova kolehii suddiv Druhoi sudovoi palaty Kasatsiinoho kryminalnoho sudu u skladi Verkhovnoho Sudu u spravi № 761/20985/18, provadzhennia № 51-8007 km 18 [Resolution of the panel of judges of the Second Judicial Chamber of the Criminal Court of Cassation as part of the Supreme Court in case № 761/20985/18, proceeding № 51-8007 km 18] (2019, May 16). Retrieved from: http://iplex.com.ua/doc.php?regnum=81953091&red=10000338099700c4dc51cd00... (accessed 28.09.2023) [in Ukrainian].

11. Pro deiaki pytannia zastosuvannia zakonodavstva pro vidpovidalnist za ukhylennia vid splaty podatkiv, zboriv, inshykh oboviazkovykh platezhiv: postanova Plenumu Verkhovnoho Sudu Ukrainy [On some issues of application of legislation on responsibility for evasion of taxes, fees, other mandatory payments: resolution of the Plenum of the Supreme Court of Ukraine] (2004, October 8). Retrieved from: http://zakon4.rada.gov.ua/laws/show/v0015700-04 (accessed 28.09.2023) [in Ukrainian].

12. Hrodovska, O. P. (2023). Kryminalna vidpovidalnist za nesplatu podatkiv (st. 212 KK Ukrainy) [Criminal liability for non-payment of taxes (Article 212 of the Criminal Code of Ukraine)]. October 8. Retrieved from: https://go-advocate.com/kryminalna-vidpovidalnist-za-nesplatu-podatkiv-u... (accessed 09.10.2023) [in Ukrainian].

13. Davydova, A. (2022). Ukhylennia vid splaty podatkiv: dobirka sudovoi praktyky 2022 (Kryminalna vidpovidalnist za ukhylennia vid splaty podatkiv v aspekti sudovoi praktyky Verkhovnoho Sudu za 2022 rik) [Tax evasion: selection of case law 2022 (Criminal responsibility for tax evasion in the aspect of case law of the Supreme Court for 2022)]. Liga Zakon. November 25. Retrieved from: https://jurliga.ligazakon.net/analitycs/215638_ukhilennya-vd-splati-poda... (accessed 30.09.2023) [in Ukrainian].

14. Doroshenko, K. (2023). Ukhylennia vid splaty podatkiv: aktualna sudova praktyka u kryminalnykh spravakh [Tax evasion: actual court practice in criminal cases]. October 24. Retrieved from: https://biz.ligazakon.net/analitycs/222542_ukhilennya-vd-splati-podatkv-... (accessed 30.09.2023) [in Ukrainian].

15. Voloshyn, V. (2023). Porohy kryminalnoi vidpovidalnosti za umysne ukhylennia vid splaty podatkiv [Thresholds of criminal responsibility for intentional tax evasion]. June 21. Retrieved from: https://smartsolutions.ua/porogi-kriminalnoi-vidpovidalnosti-za-umisne-u... (accessed 30.09.2023) [in Ukrainian].

16. Zvit pro vykonannia Planu roboty Derzhavnoi podatkovoi sluzhby Ukrainy na 2021 rik [Report on the Implementation of the Work Plan of the State Tax Service of Ukraine for 2021]. Retrieved from: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/396505.html (accessed 29.09.2023) [in Ukrainian].

17. Pro zareiestrovani kryminalni pravoporushennia ta rezultaty yikh dosudovoho rozsliduvannia [About the registered criminal offenses and the results of their pretrial investigation]. Retrieved from: https://gp.gov.ua/ua/posts/pro-zareyestrovani-kriminalni-pravoporushenny... (accessed 29.09.2023) [in Ukrainian].