scholarly journals TAX EVASION AND MONEY LAUNDERING AS A SET OF CRIMINAL OFFENCES

2021 ◽  
pp. 38-50
Author(s):  
Nataļja Pašina ◽  
Edgars Golts
Keyword(s):  
Money Laundering ◽  
Criminal Law ◽  
Tax Evasion ◽  
Criminal Liability ◽  
The State ◽  
State Budget ◽  
Virtual Currency ◽  
Legal Norms ◽  
National Budget ◽  
Legal Literature

Article is the author's cooperation project after the coauthor's successful master's defence, by supplementing the study with new knowledge. Based on the assessment of the “MONEYVAL” Committee on the Prevention of Money Laundering and Terrorism Financing of the Council of Europe, Latvia faces and continues to face the risks of money laundering and terrorist financing. In order to alleviate these risks, various measures are being taken in the State, including by making amendments to the laws and regulations and directly in the Criminal Law and the Law on the Prevention of Money Laundering and Terrorism and Prohibition Financing. Tax evasion is a predicative offence laid down in article 218 of the Criminal Law, committing and legalizing funds, thus committing a criminal offence in article 195 of the Criminal Law – money laundering. In view of the fact that tax collection provides revenue in the national budget, the risks of tax evasion are considered to be a significant encroachment on public and public interest. The consequences of tax evasion affect the entire company, in the interest of which it is expected that the State budget receives all the payments due to it. In protecting the public budget and public welfare, the legislature established criminal liability for offences in the field of taxation. The object of the Master's work is the settlement of criminal relations in the field of taxation and the economy. The subject of the Master's work is the criminal legal norms of criminal offences such as tax evasion and money laundering, law doctrine and jurisprudence. The work analysed the provisions of criminal law, compiled legal literature findings and case law. In addition, there is a view of the problem of the problem of criminal law in connection with the confiscation of virtual currency, as well as the risks of tax evasion, identified problems, gaps and offered solutions.

scholarly journals Constitutional Framework of Criminal Liability for Abuse of Rights and Freedoms

2021 ◽  
pp. 133-152
Author(s):  
O. S. Guzeeva ◽  
Keyword(s):  
Criminal Law ◽  
System Analysis ◽  
Criminal Liability ◽  
The State ◽  
Government Officials ◽  
Dialectical Logic ◽  
Legal Policy ◽  
Legal Norms ◽  
Legal Method ◽  
The Right

Introduction: the prerequisite for socially dangerous acts to be criminalized is their illegality; one of the forms of such acts is abuse of rights, when the behavior of the subject causing harm to the rights and interests of other persons has an external form of exercising his/her right. Criminal liability for abuse of rights has specific features that significantly distinguish it from other criminalization processes. Purpose: to analyze the theoretical foundations for constructing the grounds of criminal liability for abuse of rights, with the analysis being performed through the prism of criminal law and constitutional provisions. Methods: system analysis, formal and dialectical logic, modeling, method of interpretation of legal norms, method of constitutional examination, comparative legal method. Results: abuse of rights covers both situations of using rights to the detriment and those where the person goes beyond the limits of the right granted to him/her. It is necessary to distinguish between two types of abuse of rights. 1) Abuse of rights by government officials. In criminal law, it generates two problem situations: a) an assessment of the actions of civil servants who consistently implement such a policy of the state that is not legal by its nature and is aimed at depriving citizens of their rights and freedoms or restricting those; b) an assessment of the actions of government officials who abuse their official powers in conditions when such actions contradict the legal policy of the state. 2) Abuse of rights by individuals. In criminal legal assessment of this behavior, one should distinguish: a) abuse of a right as a method of crime and b) abuse of a right as the content of behavior. Conclusions: no abuse of rights can entail criminal liability if it is not associated with the infliction or a real threat of infliction of substantial harm to the rights of citizens. It is essential to optimize the system of liability for abuse of rights and particularly to solve the problem of responsibility of officials implementing non-legal policy of the state and also responsibility of private individuals for abuse of rights in cooperation with government agencies.

scholarly journals The state of research of the concept of intentionalityin criminal legal literature

2020 ◽  
Vol 2 (2) ◽  
pp. 183-190
Author(s):  
Valeriya Savytska
Keyword(s):  
Criminal Law ◽  
Criminal Liability ◽  
Criminal Code ◽  
The State ◽  
Basic Law ◽  
Legal Literature ◽  
History Of ◽  
Reliable Knowledge ◽  
State Of Research ◽  
Subjective Side

The state of research of the concept of consciousness in the criminal law literature is studied. The Consti-tution of Ukraine in Art. 62 declared that a person is presumed innocent of committing a crime and may not be subjected to criminal punishment until his guilt has been proved in a lawful manner and established by a court conviction. No one is required to prove their innocence. The accusation cannot be based on evidence obtained illegally, nor on assumptions. All doubts about the guilt of a person are interpreted in his favor. This provision of the Basic Law is reflected in Part 2 of Art. 2 of the Criminal Code of Ukraine, Art. 2, art. 17 and item 2 part 1 of Art. 91 of the Criminal Procedure Code of Ukraine, which should maximally promote the implementation of such a constitutional norm. In turn, guilt is a mandatory feature of the subjective side of the crime, the establishment of which is the final step in establishing the crime as the only basis for criminal liability, so its clarification is important. Traditionally, in addition to guilt, the signs of the subjective side of the crime include motive, purpose and emotional state. At the same time, in the Criminal Code of Ukraine there are other features defined by the legislator as mandatory and which reveal the content of the subjective side of the crime. One of them is intentionality. It has been proved that in the science of criminal law there is an opinion that it is appropriate to interpret the term "intentionality" not as knowledge or assumptions, but only as reliable knowledge. In addi-tion, intentionality is considered not as an independent feature of the subjective side of the criminal offense, but as a feature that characterizes the intellectual moment of the relevant form of guilt (usually intent (although in the scientific community there is no unity in this case). However, there is an alternative posi-tion, according to which intentionality is an independent feature of the subjective side, which must be con-sidered in conjunction with guilt. In order to establish the urgency of the need to use the sign of intentionality in criminal law and to understand in more detail its essence, we will consider the history of the development of the use of the concept of intentionality in the monuments of domestic criminal law.

COMPETITION OF CRIMINAL LAW PROVISIONS, WHICH FORESEE CERTAIN TYPES OF EXEMPTION FROM CRIMINAL RESPONSBILITY

2020 ◽  
Vol 10 (4) ◽  
pp. 73-79
Author(s):  
Vira Navrotska ◽  
Keyword(s):  
Criminal Law ◽  
Criminal Responsibility ◽  
Criminal Liability ◽  
Criminal Code ◽  
Criminal Prosecution ◽  
Criminal Proceedings ◽  
Legal Norms ◽  
The Public ◽  
Legal Literature ◽  
Special Part

Proper delineation of different types of exemption from criminal liability, the solution of competition between the legal norms foreseen such exemption are important in practice. However, law enforcers, within closing criminal proceedings (termination of criminal prosecution) and releasing from criminal liability, do not even think about the existence of such competition and about the need to choose a legal norm that is more advantageous for the accused. Sometimes the competition of criminal law norms in legal literature is reduced only to the competition of these rules within the qualification of an act prohibited by the Criminal Code of Ukraine. This article is devoted to the analysis of credibility of this statement, possibility of competition within the procedure of releasing from criminal liability, as well as to the mode of action under such competition. The impossibility of competition between certain types of exemption from criminal responsibility has been criticized. It is noted that it�s impossible to give universal recommendations for determining the most �profitable� norm on the basis of which the exemption from criminal responsibility is permissible. However, the following conditions have to be taken into consideration: 1) whether the possibility of bringing a person to criminal responsibility in the future will remain; 2) whether it is obligatory for the court to make a decision on exemption from criminal responsibility; 3) which offences and persons who committed them the norm is settled for; 4) what (more or less strict) conditions for exemption from criminal responsibility are settled, when other conditions are equal. It is proved that the differentiation mechanism of types of exemption from criminal responsibility after effective repentance and after reconciliation with the victim should be as follows: if there is a victim (in the procedural sense) the proceedings should not be closed under Art. 45 of the Criminal Code of Ukraine. There is a special institution - the closure of criminal proceedings after reconciliation of the perpetrator with the victim (Article 46 of the Criminal Code of Ukraine) for exemption from criminal responsibility in such cases. The exemption from criminal responsibility after effective repentance is expedient to apply if the encroachment harms the public interest. It is substantiated that a special rule, regarding one fixed in Article 45 of the Criminal Code of Ukraine, is foreseen by Part 4 of Article 311 of this Code - because it foresees the conditions of exemption from criminal responsibility of a person who has committed a specific criminal offense. The unambiguity and categoricalness of the statement, under which in Article 45 of the Criminal Code of Ukraine is not foreseen a general type of exemption from criminal responsibility regarding the special ones foreseen by the Special Part, is criticized; it is proved that at least one such exception exists;

Current Situation of the Efficiency of the National Budget Allocation in Vietnam

2019 ◽  
Vol 35 (3) ◽  
Author(s):  
Nguyen Trong Vinh ◽  
Nguyen Cam Nhung
Keyword(s):  
Budget Allocation ◽  
Current Situation ◽  
Econometric Models ◽  
The State ◽  
Policy Implications ◽  
State Budget ◽  
National Budget ◽  
Near Future ◽  
Positive Results

This research evaluates the efficiency of the state budget allocation in Vietnam in the period 2007-2016 by using econometric models of OLS, FEM, REM and FGLS. The estimated results from the model, together with the evaluation of the state budget allocation show that the budget allocation has achieved positive results, but the efficiency of budget allocation is still not high. Following this, the article gives some policy implications for Vietnam to effectively allocate the state budget in the near future.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

Killing through negligence and its distinction with other kinds of murder

2021 ◽  
Author(s):  
Vladimir Myslivyy ◽  
Angelina Mykyta
Keyword(s):  
Criminal Law ◽  
Human Life ◽  
Criminal Liability ◽  
Criminal Code ◽  
The State ◽  
Sufficient Information ◽  
Main Body ◽  
Common Features ◽  
Criminal Offenses ◽  
The Common

Problem setting. According to Art. 27 of the Constitution of Ukraine, everyone has an inalienable right to life, no one can be arbitrarily deprived of life, and the state, in turn, is obliged to protect human life. Protection of a person’s life, as a duty of the state, is manifested in the establishment of criminal liability, enshrined in Section II “Criminal offenses against life and health of a person” of the Criminal Code of Ukraine, who commit socially dangerous acts. whether there are criminal offenses and what punishments they should be committed. The distinction between crimes such as premeditated murder and negligent deprivation of another’s life is important, as criminal law theory still does not have sufficient information on this issue and does not have a complete list of features of the above crimes, but we tried to identify them in our article. Target of research. Deepening their knowledge on the caution of a person’s life due to inconsistency and drawing the line between possible offenses and conditional authority, clarifying the special characteristics of the perpetrator and the victim, outlining the essential features of the perpetrator and the victim, and researching the regulation of negligent proposal of a new version of the Criminal Code of Ukraine. Analysis of resent researches and publications. The theoretical basis for the study of the problem of murder through negligence are the works of legal scholars, in particular, M. Bazhanov, V. Borisov, S. Borodin, V. Glushkov, O. Gorokhovskaya, I. Zinchenko , V. Tyutyugin, O. Us, E. Kisilyuk, V. Kuts, M. Yefimov, S. Likhova, V. Stashis, V. Shablisty and others. Article’s main body. According to Art. 3 of the Constitution of Ukraine, man, his life and health, honor and dignity, inviolability and security are recognized in Ukraine as the highest social value. Given this constitutional provision, the legislator should pay special attention to the criminal law protection of human life and health as the most important public relations. So it is no coincidence that considering such encroachments as one of the most dangerous in the criminal law dimension, the legislator established criminal liability for their commission in Section II “Criminal offenses against life and health” of the Special Part of the Criminal Code of Ukraine. Due to the high public danger and the high prevalence of criminal offenses against human life and health, criminal law theory and law enforcement practice are under increasing scrutiny. Thus, the analysis of judicial practice in recent years shows that, for example, among all murders (Articles 117-119 of the Criminal Code of Ukraine) the number of persons convicted of deprivation of life due to negligence is about 15 percent annually. In our opinion, it is also advisable to analyze the concept of “murder” by comparing the common and distinctive features of the offenses referred to in Art. Art. 115 and 119 of the Criminal Code of Ukraine. According to scientific results, we can conclude that these offenses have many common features. It is possible to understand the common features and preconditions for the spread of these types of offenses. Conclusions and prospects for the development. A study of issues related to the criminal law analysis of murder through negligence and its difference from other types of murder, shows that these acts encroach on the identical object, which is “human life as a set of social relations.” Unfortunately, nowadays the dynamics of offenses committed in Art. Art. 115 and 119 is intensifying, so consideration of their delimitation and characterization of their features is very important. The study examines the main features of these types of crimes, as well as analyzes some provisions of national law and proposes some adjustments to them.

scholarly journals Formation of a new paradigm of anti-money laundering: The experience of Ukraine

2021 ◽  
Vol 19 (1) ◽  
pp. 354-363
Author(s):  
Sergij S. Vitvitskiy ◽  
Oleksandr N. Kurakin ◽  
Pavlo S. Pokataev ◽  
Oleksii M. Skriabin ◽  
Dmytro B. Sanakoiev
Keyword(s):  
Money Laundering ◽  
Criminal Liability ◽  
New Paradigm ◽  
State Budget ◽  
Social Sphere ◽  
Current State ◽  
Ongoing Training ◽  
Literary Sources ◽  
The Social ◽  
Financial Audit

The increase in the level of money laundering is associated with digitalization and technification of all spheres of society, the globalization of financial markets, the consequences of quarantine measures caused by the COVID-19 pandemic, and the new ways of committing money laundering crimes. The paper aims to identify the peculiarities of anti-money laundering activities in Ukraine and outline approaches to increase the effectiveness of combating money laundering in the country. The current state of the problem of money laundering is analyzed based on the study literary sources, regulatory framework and their discussion in the Ukrainian society. An attempt was made to systematize the factors influencing the increase in the level of money laundering. The consequences of increasing the level of money laundering for Ukraine have been determined: a shortfall in state budget revenues, a decrease in the level of the social sphere financing, reduced living standards of the population. It has been emphasized that there is a need for a comprehensive approach to the problem of money laundering, which will include ongoing training for financial audit specialists, the establishment of special units to investigate money laundering crimes, enshrining the classification of money laundering crimes in regulatory documents and the establishment of criminal liability for their commission.

scholarly journals Criminal liability for illegal banking activities in the context of countering criminal money cashing

2020 ◽  
pp. 140-144
Author(s):  
Dmitry Ovchinnikov
Keyword(s):  
Law Enforcement ◽  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Tax Evasion ◽  
Criminal Liability ◽  
Law Enforcement Officers ◽  
Criminal Code ◽  
Economic Sector ◽  
The Russian Federation

Currently, the economic sector of public relations is characterized by exceptional criminality. One of the main phenomena responsible for this is illegal money cashing. Almost every business entity considers it acceptable and even necessary to resort to various criminal schemes for obtaining unaccounted cash and tax evasion. The very type of this crime has actually become a thriving and profitable business, which consists in providing services for withdrawing funds from legal circulation. While the existing judicial and investigative practice in the issue of countering this phenomenon has not yet developed a clear answer about the need for appropriate qualifications. There are about a dozen articles of the criminal law in which law enforcement officers try to find the correct legal assessment, and at present, article 172 of the Criminal code of the Russian Federation “Illegal banking activities” deserves special attention.

Abstrakt-generelle Duldungen im europäisierten Glücksspielstrafrecht

2021 ◽  
Author(s):  
Karsten Gaede
Keyword(s):  
Criminal Law ◽  
Criminal Liability ◽  
Slot Machine ◽  
The State ◽  
Eu Law ◽  
Transitional Regime ◽  
European Economic ◽  
Legal Situation ◽  
Before And After ◽  
Machine Games

Gaede examines the little-discussed question of whether administrative acquiescence precludes the accusation of unlawful gambling against the background of EU law. He shows that the transitional regime established until the full enforceability of the State Treaty on Gambling in 2021 limits criminal liability. In detail, he explains why a total internet ban on virtual slot machine games is no longer in conformity with EU law. He clarifies that general tolerations can also exclude § 284 StGB if they are in accordance with the legal discretion of the authorities. Gaede discusses the legal situation before and after 1.7.2021. The author is co-editor of the series and professor in particular of German and European economic criminal law.

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