CLASSIFICATION OF CRIMINAL OFFENSES RELATED TO FOREIGN ECONOMIC ACTIVITY

Abstract

The article attempts to define and classify the criminal law norms according to which a guilty person can be brought to criminal responsibility for committing criminal offenses in the field of foreign economic activity. To such criminal law norms, in the opinion of the author, it is worth including: Art. Art. 191, 199, 201, 201-1, 201-3, 201-4, 203-1, 208, 212, 268, 305, 333 of the Criminal Code of Ukraine.

Attention is paid to certain aspects of the Law of Ukraine "On Amendments to the Criminal and Criminal Procedural Codes of Ukraine on the Criminalization of Smuggling of Goods", which amended Art. 201 of the Criminal Code of Ukraine, and introduced articles 201-3 and 201-4 into the Criminal Code of Ukraine.

Attention was drawn to the necessity of amending Art. 212 of the Criminal Code in terms of reducing the amount of prosecution for evasion of taxes and fees (mandatory payments) by subjects of this criminal offense. Since such an overestimated amount gives an opportunity to the unscrupulous foreign economic activity participants, and not only foreign economic activity participants, to evade paying taxes by using smaller amounts, thereby avoiding criminal responsibility.

The criminal and legal characteristics of criminal offenses committed under Art. 305 of the Criminal Code of Ukraine, based on the facts of smuggling of narcotic drugs, psychotropic substances, their analogues or precursors, have been provided.

Therefore, based on the obtained theoretical and practical data, it is proposed to define and classify the criminal law norms according to which the guilty person can be brought to criminal responsibility for committing criminal offenses during foreign economic activity according to the criteria set out in the article.