• V. Borysov Directorate of the Аcademician Stashis Scientific Research Institute for the Study of Crime Problems NALS of Ukraine
  • N. Netesa Аcademician Stashis Scientific Research Institute for the Study of Crime Problems NALS of Ukraine
  • V. Oliinychenko Prosecutor of the Kiev local prosecutor’s office 10



taxes, fees, compulsory payments, tax evasion, method of committing a crime, criminal law characteristics


Effective counteraction to tax evasion is possible only through the use of a variety of measures, including criminal law ones, the application of which requires knowledge of existing schemes and ways of committing such offenses.

The article substantiates that despite the lack of the direct reference to the method of deliberate tax evasion, fees (compulsory payments) in the disposition of Art. 212 of the Criminal Code of Ukraine, it should be recognized as an independent structural element of the criminal law characteristics of this crime. Scientific approaches to the classification of methods of deliberate tax evasion, fees (compulsory payments) have been considered and the most common types of practices have been identified. It has been stated that the tax evasion methods are constantly being improved and modified, which makes it impossible to provide a comprehensive scientific classification of them. Arguments in favor of the inappropriateness of foreseeing a closed list of tax evasion methods in the law on criminal liability have been given.

The distinctive features of the method, which include being cumulative, fraudulent and highly organized, have been distinguished. The conclusion is made about the different impact of the used methods of tax evasion on the severity of the committed criminal offense, which should be taken into account when selecting the most effective criminal law measures to the offenders. It is emphasized that knowledge of tax evasion methods will eliminate the existing deficiencies in the national tax system and legislation, which create the conditions for such socially dangerous activities, and thus help to minimize the risks of encroachment on this area.

Author Biographies

V. Borysov, Directorate of the Аcademician Stashis Scientific Research Institute for the Study of Crime Problems NALS of Ukraine

Doctor of Law, Professor, Academician National Academy of Legal Sciences of Ukraine, Advisor

N. Netesa, Аcademician Stashis Scientific Research Institute for the Study of Crime Problems NALS of Ukraine

Ph. D. in Law, Scientific Secretary

V. Oliinychenko, Prosecutor of the Kiev local prosecutor’s office 10

Ph. D. in Law


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The social-humanitarian context of transformational finance-economical processes