The article is devoted to the analysis of scientific concepts and legal terminology of criminal legislation, the identification of their relationship and role in lawmaking in the development and adoption of quality in form and perfect in content laws on criminal liability. The logical structure of criminal law concepts (content and volume) and their industry types are considered: specific, generic, evaluative concepts and categories as fundamental concepts of law; developed the basic rules for their determination and consolidation in the text of the law. The basic requirements (quality parameters) that are presented to legal terms are identified, with the help of which the law on criminal liability defines legal concepts that comprise the content of legal norms, legal structures and other legal formations that are components of this law. The proposals aimed at improving the form and content of criminal law are formulated. The problems of scientific concepts and legal terminology considered in the article, their analysis and formulated proposals are aimed, as a whole, at improving legislative activity on the development and adoption of high-quality criminal-form laws in form and perfect in content. Legal concepts and legal terminology - organically interconnected phenomena of criminal law – are specifically logical and linguistic means of displaying and consolidating verbally in criminal liability laws (in their norms, legal structures, other regulatory legal conditions) subject to legal regulation formations) of phenomena (objects) of reality that are subject to criminal law regulation. The deeper the legal concepts are developed, the more perfect the legal terminology used in the text of the law, the better the positive law, which should be objectively capable of optimally regulating public relations in the field of criminal law.
The article deals with certain problems arising out of implementation of criminal liability of legal entities in Ukraine. The author researches experience of criminal liability of legal entities in some foreign countries and analyzes existing problems of this institute. Foreign and national approaches to criminal liability of legal entities have been compared. The issue of incompliance between international standards in criminal law and traditional approaches to the main institutes of criminal law in Ukraine has been considered. The article deals with theoretical and practical application of criminal liability against legal entities. Grounds for criminal liability and types of punishment which can be applied to legal entities and their future implementation in Ukraine have been emphasized. It has been established that economic imfluence is the most effective against legal entities. That is why the most common type of sanctions for legal entities is fine. Implementation of criminal liability of legal entities in foreign legislation was a significant step towards counteraction to illegal activities of these entities. Foreign experience is useful and efficient for future implementation of European integration of Ukraine and attempts to solve existing problems related to bringing of legal entities to liability. At the same time, it would be possible to use experience of the state which implemented the most effective mechanisms of impact on legal entities for corruption and other crimes. For national legislation this step is really revolutionary. But if the legislator is interested that this institute operates effectively certain amendments and supplements to the Criminal Code of Ukraine are needed.
The purpose of the study is to reveal the features of the legal technique of criminal law rules formation. In our study, the principles and techniques of formal-logical methodology are used, as well as the structural-functional approach is applied. Identifying cross-sectoral links in lawmaking is based on the functional nature of law in general and regulatory means in particular. In addition, dialectical, system-structural and functional methods, the method of interpretation (applied to the current criminal law rules) are used in the paper. Using the formal-legal method, the relationship between the content and form of criminal law rules with the use of legal techniques is traced. Scientific novelty lies in the theoretical understanding and delineation of legal techniques for the formation of criminal law. It is shown that in addition to defects in legal definitions and constructions, there are often conflicts between textually enshrined rules of law. The coordination of actions on the part of law-making bodies adopting by-laws and on the part of the parliament, which should take into account the needs of development and concretization of the provisions of the law in the future, is substantiated.In fact, outside of scientific knowledge at this stage, there is a huge area of legal technology, associated with its features in various fields of law. Obviously, the legal technique in each area has its own specifics. Identification and analysis of factors that cause technical and legal shortcomings improves the quality and efficiency of lawmaking. This does not seem to be enough, because there is no single systematic understanding of the situation in lawmaking in general as well as in criminal law field in particular.It is necessary to direct the technical and legal assessment to eliminate specific shortcomings of system-forming factors in particular. The imperfection of legal acts is a constant source of insufficiently thought-out law-making decisions.As a result of the research, it is argued that in the process of adopting a law-making decision in the field of criminal law, it is necessary to proceed, first of all, from their expediency, objective necessity. It is necessary to take into account the assessment of the consequences arising from the implementation of the rule of law, in particular, how they will affect such processes as latency, corruption, recidivism, as well as the disclosure of their crimes. It is argued that from a technical and legal point of view, it is necessary to make a scientific foresight of the expected positive and negative consequences that arise as a result of issuing a certain law-making decision. The results of the study can be used in lawmaking to improve the quality and effectiveness of criminal law, as well as to reform the Criminal Code of Ukraine. ; Метою дослідження є розкрити особливості юридичної техніки формування норм кримінального права. У нашому дослідженні використано принципи і прийоми формально-логічної методології, а також застосовано структурно-функціональний підхід. Виявлення міжгалузевих зв'язків у правотворчості побудоване на функціональній природі права в цілому і регулятивних засобах нормативно-правових актів зокрема. Крім того, в роботі отримали застосування діалектичний, системно-структурний і функціональний методи, метод інтерпретації (в застосуванні до чинних норм кримінального права). За допомогою формально-юридичного методу простежено взаємозв'язки між змістом і формою норм кримінального права зі застосуванням юридичної техніки. Здійснено теоретичне осмис-лення та окреслено юридичну техніку формування норм кримінального права. Показано, що, крім дефектів правових дефініцій та конструкцій, нерідко трапляються колізії між текстуально закріпленими нормами права. Обґрунтовано узгодження дій з боку право-творчих органів, що приймають підзаконні нормативно-правові акти та з боку парламенту, який має враховувати потреби розвитку і конкретизації положень закону в майбутньому. У результаті дослідження аргументовано, що у процесі вироблення правотворчого рішення в галузі кримінального права варто керуватися перш за все їх доцільністю, об'єктивною необхідністю. Треба враховувати оцінку наслідків, що виникають в результаті реалізації норм права, зокрема, як вони впливатимуть на такі процеси, як латентизація, коруп-ціогенність, рецидивність злочинності, а також на розкриття, передбачених ними злочинів. Аргументовано, що з техніко-юридичного погляду доцільно робити науковий прогноз очікуваних позитивних та негативних наслідків, які виникають у результаті видання певного правотворчого рішення. Результати дослідження можуть бути використані у право-творчості для підвищення якості та ефективності кримінального законодавства, а також для реформування Кримінального кодексу України.
The Article 1 of the Constitution of Ukraine regulates: Ukraine is a sovereign and independent, democratic, social, legal state. One of the destabilizing factors in building the rule of law is the commission of criminal offenses by organized criminal groups. Due to the changes in the criminal legislation during the last two years, the criminal law norms have undergone significant changes, which directly or indirectly affect the qualification of criminal offenses committed by organized criminal groups. Given the changes in criminal law, the qualification of criminal offenses committed by organized criminal groups requires uniform systemic approaches, primarily at the level of judicial law enforcement practice. The formation of the Ukrainian legal doctrine on the qualification of criminal offenses committed by organized criminal groups is one of the significant auxiliary guidelines in the formation of such law enforcement practice. To achieve this goal and the defined objectives, the following methods were applied in the study: logical and normative – for the analysis of criminal law on the qualification of criminal offenses committed by organized criminal groups; system analysis – when considering judicial law enforcement practice (first of all, the Supreme Court and the Supreme Court of Ukraine) of the qualification of criminal offenses committed by organized criminal groups. The legislation strengthens criminal liability for criminal offenses by organized criminal groups, in particular, as evidenced by the amendments to the Criminal Code under the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on Liability for Crimes Committed by the Criminal Community" dated by the 4th of June 2020. Before the formation of new approaches to the doctrine of criminal law and law enforcement judicial practice on the qualification of criminal offenses (crimes), a specific part of which is provided by h.ch. 1-5 art. 255 of the Criminal Code, the indirect reference is the provision of the resolution of the Plenum of the Supreme Court of Ukraine of December 23, 2005 №12 "On the practice of consideration by courts of criminal cases on crimes committed by stable criminal groups." Keywords: criminal offenses, criminal community, criminal organization, organized group, creation of a criminal community, leadership of a criminal community, organized criminal groups.
"The author intends to present legal socialization - the concept of the sociology of law - which describes attitudes to norms, law and law enforcement institutions. For law to be effective, any individual in a given community needs to internalize a number of values and attitudes. The attitude to law will influence its application; its effectiveness will depend on the perspective adopted by the legal norm addressees who could either accept binding regulations or ignore them. An adequate legal policy helps construe legal norms in a manner to prevent costs of interventions which need to be taken when law is not convergent with social expectations." (author's abstract)
The article is devoted to the identification of characteristic features of legislative defects caused by regulatory legal acts (or within legislative acts) of terminological interpretations that are ambiguous. Polysemy quite often has a negative impact on the universal conceptual-categorical apparatus. Attention is drawn to the fact that the homogeneity of the subject matter of the legal regulation requires the maximum terminological clarity, since the context of the individual legal relations is not in itself sufficiently pronounced to provide a clear delineation of the meaning of the ambiguous term. The manifestations of normative polysemy only reduce the clarity of the law and create difficulties in law enforcement, including in the field of criminal justice. The manifestation of polysemy in criminal procedural law is considered on the example of the ambiguous legal term «reconciliation», the definition of legal meaning of which is determined only by the context of its use. In addition, the study draws attention to the fact that in the criminal procedural legislation there are cases where the problem of polysemy is not solved by taking into account the contextual meaning, and the use of means of interpreting the text of the law does not provide a clear answer. This situation is illustrated by an example of the use by the legislator of the identical terminological designation «trial» both for the name of the stage of proceedings in the court of first instance, and for the name of its separate (second) stage, which involves the examination of evidence. Suggestions are made to eliminate and overcome the described legislative defects.
The article presents an analysis of the legal basis for implementing the law enforcement function of the state in the economic sphere, Ukraine's entry into the single European economic and political space. The importance of the law enforcement function of the state in the sphere of Ukraine's economy in the context of legal regulation, which is directly related to the sovereignty and protection of national interests, is analyzed. Legal regulation of the economy should be carried out in two priority areas: regulatory consolidation of acceptable mechanisms that develop as a result of natural economic laws; economic development to achieve the interests of the state and society in the context of European integration. The directions of improvement of legal regulation of the economic sphere of Ukraine are offered, namely: improvement of the normative-legal base of realization of the system of measures of financial safety maintenance; effective legal regulation of economic relations; compliance with the provisions adopted by the legislation of Ukraine in the field of prevention of corruption violations; ensuring fair competition, supporting entrepreneurship and others.
Domestic criminal law is being in constant dynamics, so it means that the norms of the current legislation are being improved, new, previously unknown, criminal-legal categories are being introduced, recommendations of international institutions are taken into account, etc. Not an exception in this process is Chapter XIII-1 of the General Part of the Criminal Code of Ukraine, which regulates restrictive measures (these provisions came into force on January 11, 2019).For the complete and comprehensive study of restrictive measures, the scientific interest is caused primarily by their legal nature. Restrictive measures are in the system of criminal-legal consequences applied to the person who committed a socially dangerous act. These criminal-legal consequences are applied through criminal-legal measures to counteract crimes. The system of criminal-legal measures can be summarized by categories: punishment, security measures, incentives (encouragement), measures of restoration of material (economic) relationships. In the context of considering the legal nature of restrictive measures, it is necessary to identify the nature of security measures, since the two concepts are linked to each other, moreover, the restrictive measures are one of the types of security measures. Security measures are mostly preventive and warning, and the ground for their application is a socially dangerous act. The type and term, for which a security measure can be assigned, is determined in each case individually based on the criminal offense and the person who committed the socially dangerous act. Today, the institution of security measures exists only at the theoretical level, but due to the recent reform of the criminal legislation, radical changes and corresponding regulation of this concept in the Criminal Code of Ukraine can be expected in the near future.Therefore, starting from the moment of the restrictive measures regulation in the Criminal Code of Ukraine, they have acquired the status of criminal-legal measures. Restrictive measures have a specific purpose – to protect the victim from a person who has committed a socially dangerous act, to protect against committing a socially dangerous act in relation to the victim in the future, to minimize the interaction between the person, who is in a dangerous state, and the victim, if such has the significant risks.Based on the above, it is necessary to distinguish the features of restrictive measures that will determine their legal nature: 1) they are the measures of governmental constraint, since they are applied to someone who has a legal right; 2) restrictive measures are regulated in Article 91-1 of the Criminal Code of Ukraine and refer to the measures of criminal-legal influence; 3) have a supplementary nature and belong to the category of other criminal-legal measures, specifically, security measures, since they are applied in addition to the punishment (except for the penalties related to imprisonment). ; Вітчизняне кримінальне право перебуває у постійній динаміці, тобто норми чинного законодавства вдосконалюють, запроваджують зовсім нові, раніше невідомі, кримінально-правові категорії, враховують і досліджують рекомендації міжнародних інституцій та інше. Не виняток у цьому процесі, і розділ ХІІІ-1 Загальної частини КК України, в якому регламентовані обмежувальні заходи (ці положення набули чинності 11 січня 2019 року).Відтак, у науковій статті висвітлено розуміння правової природи обмежувальних заходів. Проаналізовано поняття «кримінально-правові наслідки» та їх реалізацію через заходи кримінально-правового впливу. Подано авторську класифікацію кримінально-правових заходів та доведено, що обмежувальні заходи належать до заходів безпеки у кримінальному праві України. Аргументовано, що впровадження інституту заходів безпеки є потребою сьогодення. Наголошено, що існування та реалізація обмежувальних заходів у межах кримінального права є доцільним та необхідним механізмом протидії злочинності. Узагальнено ознаки обмежувальних заходів, які вичерпно висвітлюють їх правову природу.
The article is devoted to the topical problem of intro-duction of the criminal liability institution of a legal en-tity, since for a long time in the domestic criminal law doctrine the possibility of recognition of legal entities as subjects of criminal liability was not considered.The author discusses the issue of the guilt of a legal en-tity as one of the elements of the crime. The basic concepts of the guilt of a legal entity in the national criminal law science are analyzed. Regulatory acts regarding the appli-cation of criminal law measures against legal entities in Ukraine are considered. In the course of the research the author makes an attempt to define the concept of guilt of a legal entity in the criminal law.Legal entities are full-fledged entities with many legal relationships and may commit unlawful acts. At the same time, a significant difference between these unlawful acts is the nature of the subjective side of such offenses. This characteristic of the offense is reflected in the notion of guilt, which characterizes the person's conscious, mental attitude to the wrongful act he has committed and its con-sequences.According to the results of the research, the auth-or concludes that the guilt of the legal entity can be de-fined as the mental attitude of natural persons who have the right to act on behalf of the legal entity, to the link between their actions or omissions and unlawful actions of the legal entity.According to the author, the introduction of the crim-inal liability institution of a legal entity is a necessary step in the reform of criminal legislation. Since the national criminal law doctrine still lacks a scientifically sound con-cept of introduction of the institution of criminal liability of legal persons, the problem of guilt of the legal person remains quite topical and requires further research.The introduction of criminal liability of legal entities is one of the most difficult issues in reforming criminal law. Particularly heated discussions relate to the guilt of the legal person, since the fundamental principle in do-mestic criminal law is the fault-based individual respons-ibility principle, and guilt is one of the obligatory fea-tures of the crime. ; Стаття присвячена актуальній проблемі впрова-дження інституту кримінальної відповідальності юри-дичної особи, адже протягом тривалого часу у вітчиз-няній кримінально-правовій доктрині можливість визнання юридичних осіб суб'єктами кримінальної відповідальності не розглядалася.Автором розглянуто дискусійне питання вини юри-дичної особи як одного з елементів складу злочину. Здійснено аналіз основних концепцій вини юридич-ної особи у вітчизняній науці кримінального права. Розглянуто нормативно-правові акти, які регулюють застосування заходів кримінально-правового характе-ру щодо юридичних осіб в Україні. У ході дослідження автором зроблено спробу визначити поняття вини юри-дичної особи у кримінальному праві.Юридичні особи є повноправними суб'єктами ве-ликої кількості правовідносин і можуть вчиняти про-типравні діяння. Водночас суттєвою відмінністю цих протиправних діянь є характер суб'єктивної сторони такого виду правопорушень. Ця характеристика пра-вопорушення дістає відображення у понятті вини, яка характеризує свідоме ставлення особи до вчинено-го нею протиправного діяння та його наслідків.За результатами дослідження автор робить висновок, що вина юридичної особи може бути визна-чена як психічне ставлення фізичних осіб, які мають право діяти від імені юридичної особи, до зв'язку між їхніми діями чи бездіяльністю та протиправними дія-ми юридичної особи.На думку автора, введення інституту кримінальної відповідальності юридичної особи є необхідним кроком у реформуванні кримінального законодавства. Оскіль-ки у вітчизняній кримінально-правовій доктрині все ще відсутня науково обґрунтована концепція впрова-дження інституту кримінальної відповідальності юри-дичних осіб, то проблема вини юридичної особи зали-шається досить актуальною та потребує подальших досліджень.Запровадження кримінальної відповідальності юридичних осіб є одним з найскладніших питань у ре-формуванні кримінального законодавства. Особливо гострі дискусії стосуються вини юридичної особи, адже основоположним принципом у вітчизняному кримі-нальному праві є принцип особистої і винної відпові-дальності, а вина є однією з обов'язкових ознак складу злочину.
The purpose of the article is to find the best ways to resolve conflicts in the criminal law of Ukraine. Methods. Methodological tools are selected in accordance with the purpose, specifics of the object and subject of research. The main one is general dialectical method of scientific knowledge of real legal phenomena. Special research methods used in the study are: the method of systematic analysis, formal legal, interpretation of law, comparative law, modeling. The theoretical basis of the study is the latest scientific works in the chosen field of research. Results. As proved during the analysis of the legal literature, there is the following list of effective ways to resolve and prevent conflicts in law, which can be extrapolated to the field of criminal law: 1) unification of law; 2) harmonization of law; 3) approximation of law; 4) clear delineation of powers of public authorities; 5) monitoring of normative legal acts; 6) creation of model laws; 7) interpretation of law; 8) improvement of legislation. Conclusions. As a result of the study, it is proposed to apply different principles to overcome conflicts depending on their type (in particular, "a special law repeals a general law", "a later law cancels an earlier one", "the next general law does not cancel an earlier special law of similar legal force"). Types of "conflict rules" in the sources of criminal law are presented primarily depending on the specific type of such sources. Modern legislation, including criminal, contains virtually no rules aimed at overcoming intersectoral conflicts, but conflicts of law in various areas of Ukrainian law create significant problems in law enforcement.
Having analyzed the content and correlation of methods of coercion and encouragement in the domestic criminal law doctrine and legislation, we came to the following conclusions. The modern criminal law policy of fighting against crime is directed not only on the application of coercion, but also on the encouragement (stimulation) of the behavior of the person who made (or is going to make) a criminal offense. This is provided for the purpose of preventing further criminal conduct and resolving the criminal law conflict through encouraging criminal law measures. Incentive measures of a criminal legal nature are divided into measures that are provided for in the General and Special parts of the Criminal code of Ukraine. Encouraging measures of criminal-legal character of the General part are realized in the form of: 1) final termination of preparation for a crime or attempt at a crime – Art. 17, 31 of the Criminal code of Ukraine; 2) exemption from criminal liability – Art. 45, 46, 48 of the Criminal code of Ukraine; 3) mitigation of punishment, which is the result of positive post-criminal behavior of a person – items 1, 2, 2-1 of Part 1 of Art. 66, Art. 69-1 of the Criminal code of Ukraine; 4) conditionally-early release from punishment or replacement of the unserved part of punishment more lenient, which is associated with positive post-criminal behavior of the convict – Art. 81, 82, 107 of the Criminal code of Ukraine. Criminal-legal encouragement is realized also by some norms of a Special part of the Criminal code of Ukraine in the form of special cases of voluntary refusal or active repentance. Incentives of criminal law are some methods provided by the Criminal code of Ukraine, which methods legal regulation of a criminal offence committed (or about to be committed) by means of which the state encourages a person to the desired behavior. Such behavior is aimed at preventing, neutralizing or reducing criminal damage (losses), as well as to facilitate the disclosure of a criminal offense, not committing new criminal offenses. Also, this behavior may indicate repentance of the person in the deed, and the further desire for correction. ; У статті досліджується зміст примусу та заохочення у кримінальному праві та законодавстві, простежується розвиток кримінально-правових заходів, які є альтернативними кримінальному покаранню, проаналізовано правову природузаохочувальних кримінально-правових заходів Загальної та Особливої частин Кримінального кодексу України.
Having analyzed the content and correlation of methods of coercion and encouragement in the domestic criminal law doctrine and legislation, we came to the following conclusions. The modern criminal law policy of fighting against crime is directed not only on the application of coercion, but also on the encouragement (stimulation) of the behavior of the person who made (or is going to make) a criminal offense. This is provided for the purpose of preventing further criminal conduct and resolving the criminal law conflict through encouraging criminal law measures. Incentive measures of a criminal legal nature are divided into measures that are provided for in the General and Special parts of the Criminal code of Ukraine. Encouraging measures of criminal-legal character of the General part are realized in the form of: 1) final termination of preparation for a crime or attempt at a crime – Art. 17, 31 of the Criminal code of Ukraine; 2) exemption from criminal liability – Art. 45, 46, 48 of the Criminal code of Ukraine; 3) mitigation of punishment, which is the result of positive post-criminal behavior of a person – items 1, 2, 2-1 of Part 1 of Art. 66, Art. 69-1 of the Criminal code of Ukraine; 4) conditionally-early release from punishment or replacement of the unserved part of punishment more lenient, which is associated with positive post-criminal behavior of the convict – Art. 81, 82, 107 of the Criminal code of Ukraine. Criminal-legal encouragement is realized also by some norms of a Special part of the Criminal code of Ukraine in the form of special cases of voluntary refusal or active repentance. Incentives of criminal law are some methods provided by the Criminal code of Ukraine, which methods legal regulation of a criminal offence committed (or about to be committed) by means of which the state encourages a person to the desired behavior. Such behavior is aimed at preventing, neutralizing or reducing criminal damage (losses), as well as to facilitate the disclosure of a criminal offense, not committing new criminal offenses. Also, this behavior may indicate repentance of the person in the deed, and the further desire for correction. ; У статті досліджується зміст примусу та заохочення у кримінальному праві та законодавстві, простежується розвиток кримінально-правових заходів, які є альтернативними кримінальному покаранню, проаналізовано правову природузаохочувальних кримінально-правових заходів Загальної та Особливої частин Кримінального кодексу України.
У статті розглядаються питання кримінально-правової охорони енергоносіїв у сучасних умовах. Досліджуються ознаки складів злочинів, що посягають на нафту і газ, та місце цих діянь в Особливій частині Кримінального кодексу України. Пропонуються відповідні зміни і доповнення до кримінального законодавства. ; The article deals with issues of criminal liability for encroachments on energy resources and the necessity of increasing their criminal-legal protection.The author has considered constitutional principles of the Ukrainian people's right to natural resources, in particular such as oil and gas, as well as the problem of criminal legislation regarding ensuring guarantees of proper protection of these energy resources in modern conditions.There is the analysis of the genesis of criminal legislation of Ukraine aimed at criminal legal protection of energy resources, indicators of criminal-legal statistics, as well as expert assessments of the state of combating crimes in the field of energy resources. The author has paid attention to a spread of criminal attacks on such types of energy resources as oil and gas, and also he has considered the relevant corpus delicti concerning these subjects in the criminal legislation of Ukraine. Based on the analysis of judicial practice, as well as the existing doctrinal provisions, the author has stated that the criminal law in the part of responsibility for committing these socially dangerous acts seems to be imperfect. On the basis of the study he has proposed to provide a separate criminal legal rule (article 1882) in Section VI "Crimes against property" of the Criminal Code of Ukraine among norms containing corpus delicti encroaching such energy resources as oil and gas.The author has proposed to amend other parts of crimes providing liability for encroachment related to damage of objects of main or industrial oil-, gas-, condensate pipelines and oil product pipelines and violations of their operation order.
У статті розглядаються питання кримінально-правової охорони енергоносіїв у сучасних умовах. Досліджуються ознаки складів злочинів, що посягають на нафту і газ, та місце цих діянь в Особливій частині Кримінального кодексу України. Пропонуються відповідні зміни і доповнення до кримінального законодавства. ; The article deals with issues of criminal liability for encroachments on energy resources and the necessity of increasing their criminal-legal protection.The author has considered constitutional principles of the Ukrainian people's right to natural resources, in particular such as oil and gas, as well as the problem of criminal legislation regarding ensuring guarantees of proper protection of these energy resources in modern conditions.There is the analysis of the genesis of criminal legislation of Ukraine aimed at criminal legal protection of energy resources, indicators of criminal-legal statistics, as well as expert assessments of the state of combating crimes in the field of energy resources. The author has paid attention to a spread of criminal attacks on such types of energy resources as oil and gas, and also he has considered the relevant corpus delicti concerning these subjects in the criminal legislation of Ukraine. Based on the analysis of judicial practice, as well as the existing doctrinal provisions, the author has stated that the criminal law in the part of responsibility for committing these socially dangerous acts seems to be imperfect. On the basis of the study he has proposed to provide a separate criminal legal rule (article 1882) in Section VI "Crimes against property" of the Criminal Code of Ukraine among norms containing corpus delicti encroaching such energy resources as oil and gas.The author has proposed to amend other parts of crimes providing liability for encroachment related to damage of objects of main or industrial oil-, gas-, condensate pipelines and oil product pipelines and violations of their operation order.
The essence of tax planning as an institute of democratic legal system has been disclosed in the article as well as the role of tax planning in the process of forming the effective legal state has been revealed. ; Висвітлено сутність податкового планування як інституту демократичної правової системи та виявлено роль податкового планування в процесі формування ефективної правової держави.
