Evasion of the Payment of a Single Contribution to Compulsory State Social Insurance and Insurance Contributions to Compulsory State Pension Insurance in the System of Tax Crimes

DOI: https://doi.org/10.33270/01201163.22

Abstract

The purpose of the publication is a criminal analysis of tax evasion of a single contribution to compulsory state social insurance and insurance contributions to compulsory state pension insurance as fiscal crimes. Methodology.
The article used a complex of scientific methods, namely: terminological, historical and legal, system-structural, formal-logical, comparative legal. Scientific novelty. Based on a legal analysis of Article 212-1 of the Criminal Code of Ukraine, objective and subjective signs of a crime are revealed, highlighting the main characteristics of this act for the proper qualification of the offense and ensuring proper evidence on the relevant criminal proceedings. When establishing the objective side of the crime under Art. 212-1 of the Criminal Code of Ukraine, the act itself, its socially dangerous consequences, as well as the causal relationship between this act and the consequences are subject to proof. Attention is drawn to regulatory documents in the field of taxation, pensions, wages, which disclose in detail the subject of tax evasion of single contributions and insurance contributions, methods of committing and concealing a crime, as well as signs of the subject of the corresponding criminal offense. Conclusions. The main purpose of the punishment for a crime under Art. 212-1 of the Criminal Code of Ukraine, is the return of contributions not received by the budget due to illegal activities. The norms of this article have a preventive effect. Criminal prosecution under such conditions is not effective, especially taking into account the time and labor, financial resources for appeal procedures against decisions of fiscal and law enforcement agencies in the criminal proceedings on evasion of payment of a single contribution for compulsory state social insurance and insurance premiums for compulsory state pension insurance.

Keywords: single contribution; insurance fee; tax crime; evasion; single contribution to compulsory state social insurance; insurance premiums for compulsory state pension insurance.

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Author Biography

V. Khomenko

Ph.D in Law, Researcher of the National Academy of Internal Affairs, Kyiv, Ukraine

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PDF Downloads: 456
Published
2020-12-29
How to Cite
[1]
Khomenko , V. 2020. Evasion of the Payment of a Single Contribution to Compulsory State Social Insurance and Insurance Contributions to Compulsory State Pension Insurance in the System of Tax Crimes. Scientific Herald of the National Academy of Internal Affairs. 116, 3 (Dec. 2020), 22-30. DOI:https://doi.org/10.33270/01201163.22.
Issue
Vol 116 No 3 (2020)
Section
Combating crimes: theory and practice
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