FINANCIAL CRIMES IN THE FISCAL SPHERE AS A THREAT TO THE ECONOMIC SECURITY OF UKRAINE
Анотація
Introduction. Such criminogenic phenomena as shadowing and monopolization of the economy, legalization (laundering) of criminally obtained property are intensifying today in Ukraine. Recent changes in legislation and prospects for reforming fiscal and law enforcement institutions require a permanent study of the state of prevention, detection and investigation of financial crimes in the fiscal sphere. In this context, an important task is to create a single institution with appropriate functions, rights and powers.
The purpose of the article is to identify real and possible risks for the formation of effective optimal directions for ensuring the economic security of Ukraine based on the analysis of the peculiarities of the processes of prevention, detection, termination, investigation and detection of financial crimes in the fiscal sphere.
Methods. A number of general and special research methods were used in the study of the prevention, detection and investigation of financial crimes in the fiscal sphere, in particular: analysis, synthesis, induction, deduction, abstract-logical method and generalization method.
Results. The necessity of creating a single institution for the prevention, detection and investigation of financial crimes, including in the fiscal sphere, is substantiated. Based on government statistics, the eight most popular tax avoidance schemes in Ukraine have been identified, leading to total budget losses. The structure of predicate crimes in court convictions in recent years is analyzed, and the main types of predicate crimes in the fiscal sphere are outlined. It is proved that in Ukrainian practice the number of criminal proceedings for tax evasion, brought to sentencing and prosecution decreases sharply, which indicates: the actual impunity for committing crimes in the fiscal sphere; inaction or excess of authority, improper investigation by the persons investigating these crimes, the presence of a corruption component in the pre-trial investigation; incompetence of investigators (detectives) investigating crimes in the fiscal sphere, as well as insufficient level of knowledge in the fiscal sphere of prosecutors as procedural managers. This made it possible to argue the feasibility of creating an economic security bureau. Based on the analysis of the dispositions of the articles of the Special Part of the Criminal Code of Ukraine, twelve articles have been identified that should be classified as tax crimes.
Perspectives. Further research should focus on finding the best approach to addressing the issue of financial crime in the fiscal sphere, as well as to ensure the appropriate level of economic security in Ukraine.
Ключові слова
Повний текст:
>PDF
Посилання
Pro Biuro ekonomichnoi bezpeky Ukrainy. Proekt Zakonu Ukrainy vid 02.07.2020 № 3087-d [About the Bureau of Economic Security of Ukraine. Draft Law of Ukraine]. (2020, July, 2). Available at: http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=69331
Tsymbal, P. V. (2009). Poperedzhennia, vyiavlennia, rozkryttia ta rozsliduvannia podatkovykh zlochyniv [Prevention, detection, detection and investigation of tax crimes]. Irpin: Natsionalnyi universytet DPS Ukrainy [in Ukrainian].
Khomenko, V. P. (2017). Zapobihannia zlochynam u fiskalnii sferi yak skladova zabezpechennia finansovoi bezpeky derzhavy [Prevention of crimes in the fiscal sphere as a component of ensuring the financial security of the state]. Naukovyi visnyk Natsionalnoi akademii vnutrishnikh sprav – Scientific Bulletin of the National Academy of Internal Affairs, 2 (103), 37–45 [in Ukrainian].
Finansovi rozsliduvannia u sferi protydii lehalizatsii zlochynnykh dokhodiv v Ukrainі [Financial investigations in the field of combating money laundering in Ukraine]. (2017). Kyiv: Nats. akad. vnutr. [in Ukrainian].
Dolbnieva, D. V. (2019). Osoblyvosti ta rezultaty provedennia finansovykh rozsliduvan ekonomichnykh zlochyniv na prykladi zakhidnoho rehionu [Features and results of financial investigations of economic crimes on the example of the western region]. Biznes inform – Business inform, 3, 292–301 [in Ukrainian].
Krysovatyi, A. I. (Ed.). (2018). Formuvannia fiskalnoho prostoru Ukrainy v umovakh hlobalizatsiinykh dysbalansiv [The formation of the fiscal space of Ukraine in the context of globalization imbalances]. Ternopil [in Ukrainian].
Katamadze, H. Pro pidslidnist novoho pravookhoronnoho orhanu – Sluzhby finansovykh rozsliduvan [On the investigation of a new law enforcement agency – Financial Investigation Service]. Available at: https://biz.ligazakon.net/analitycs/198133_grgol-katamadze-pro-pdsldnstnovogo-pravookhoronnogo-organu-sluzhbifnansovikh-rozslduvan.
Zahalni tendentsii tinovoi ekonomiky v Ukraini u sichni-berezni 2020 roku. [General trends of the shadow economy in Ukraine in January-March 2020]. Available at: https://www.me.gov.ua/Documents/List?lang=uk-UA&id=e384c5a7-6533-4ab6-b56f-50e5243eb15a&tag=TendentsiiTinovoiEkonomiki.
Zvit pro provedennia natsionalnoi otsinky ryzykiv u sferi zapobihannia ta protydii lehalizatsii (vidmyvanniu) dokhodiv, oderzhanykh zlochynnym shliakhom, ta finansuvanniu teroryzmu [Report on the national risk assessment in the field of preventionand counteraction to legalization (laundering) of proceeds from crime and terrorist financing]. Natsionalna otsinka ryzykiv provedena za koordynatsii Derzhavnoi sluzhby finansovoho monitorynhu Ukrainy za pidtrymky Koordynatora proektiv OBSIe v Ukraini. The national risk assessment was coordinated by the State Financial Monitoring Service of Ukraine with the support of the OSCE Project Coordinator in Ukraine. (2019). [in Ukrainian].
Kryminalnyi kodeks Ukrainy. Zakon Ukrainy vid 05.04.2001 № 2341-III. [Criminal Code of Ukraine. Law of Ukraine]. (2001, April, 5). Available at: https://zakon.rada.gov.ua/laws/show/2341-14
Pro Derzhavnu fiskalnu sluzhbu. Polozhennia Kabinetu Ministriv Ukrainy vid 21.05.2014 r. № 236 [About the State Fiscal Service]. Regulations of the Cabinet of Ministers of Ukraine]. (2014, May, 21) Available at: https://zakon.rada.gov.ua/laws/show/.
Zakharov, V. P. Lehalizatsiia (vidmyvannia) dokhodiv, oderzhanykh zlochynnym shliakhom: teoretyko-pravovyi aspekt [Legalization (laundering) of proceeds from crime: theoretical and legal aspect]. Available at: http://science.lpnu.ua/sites/default/files/journal-paper/2017/may/2171/vnulpurn201480134.pdf.
Statystyka kryminalnykh provadzhen z podatkiv za 2019 rik [Statistics of criminal proceedings on taxes for 2019]. Available at: http://kmp.ua/uk/analytics/infoletters/statistics-of-criminal-proceedings-on-taxes-for-2019/
Pro vnesennia zmin do Kryminalnoho kodeksu ta Kryminalno-protsesualnoho kodeksu shchodo zmenshennia tysku na biznes. Zakon Ukrainy vid 18.09.2019 № 101-IX [On amendments to the Criminal Code and the Code of Criminal Procedure to reduce the pressure on business. Law of Ukraine]. (2019, September, 18). Available at: https://zakon.rada.gov.ua/laws/show/101-20#Text
Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy shchodo vdoskonalennia administruvannia podatkiv, usunennia tekhnichnykh ta lohichnykh neuzghodzhenostei u podatkovomu zakonodavstvi. Zakon Ukrainy vid 01.01.2021 № 466-IX [On amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation. Law of Ukraine]. (2021, January, 1). Available at: https://zakon.rada.gov.ua/laws/show/466-20#Text.
Podatkovyi kodeks Ukrainy. Zakon Ukrainy vid 02.12 2010 № 2755-VI [Tax Code of Ukraine. Law of Ukraine]. (2021, January, 1). Available at: https://zakon.rada.gov.ua/laws/show/2755-17#Text.
Kryminalno-protsesualnyi kodeks Ukrainy. Zakon Ukrainy vid 13.04.2012 № 4651-VI [Criminal Procedure Code of Ukraine. Law of Ukraine]. (2021, January 14). Available at: https://zakon.rada.gov.ua/laws/show/4651-17#Text
Pro prokuraturu. Zakonu Ukrainy vid 14.10.2014 № 1697-VII. [About the prosecutor’s office. Law of Ukraine]. (2014, October, 14). Available at: https://zakon.rada.gov.ua/laws/show/1697-18#Text.
Shchennikova, H. Pozaplanova podatkova perevirka u ramkakh kryminalnoho provadzhennia: chy ye shans na oskarzhennia? [Unscheduled tax audit in criminal proceedings: is there a chance to appeal?]. Available at: https://biz.ligazakon.net/analitycs/191306_pozaplanova-podatkova-perevrka-u-ramkakh-krimnalnogo-provadzhennya-chi-shans-na-oskarzhennya
DOI: https://doi.org/10.35774/sf2021.01.124
Посилання
- Поки немає зовнішніх посилань.
West Ukrainian National University