DISTINCTION OF MINIMIZATION (OPTIMIZATION) OF TAXES FROM PREDICATE CRIMINAL OFFENCES IN THE TAXATION SYSTEM OF UKRAINE

Abstract

The article argues the expediency of considering the issue of distinguishing lawful conduct from predicate criminal offenses of evasion of legal obligations in the taxation system of Ukraine, which are committed in the framework of lawful economic activity. Emphasis is placed on the fact that the state’s economy can be negatively affected by acts committed in a manner not prohibited by law and are determined through the category of “minimization (optimization) of taxes”. It is argued that evasion and optimization on the basis of conscious and purposeful action coincide with the goal – to reduce the tax liability, and at the same time when evading a person consciously finds a way to achieve the goal for which there is a direct rule of criminal prohibition and wants socially dangerous consequences. Scientific provisions on the subjective side of a person’s behavior in reducing the tax burden by selected groups of methods and techniques of tax planning are revealed. There is emphasized the author`s approach for distinguishing features of underlined previously groups and methods by the subjective side of activity. The purpose of the study is to develop an author’s scientific approach to the separation of minimization (optimization) of taxes from predicate criminal offenses in the taxation system of Ukraine. It is concluded that when comparing groups of methods and ways to reduce the payment of tax liabilities should be borne in mind that it is the intent embodies the awareness of the actual nature of actions and awareness of their social significance, i.e. the degree of harmful effects on public relations. According to the intellectual component of intent in the commission of illegal acts, awareness of the public danger of the perpetrator occurs indirectly through the understanding of the public danger of acts of non-performance or improper performance of their legal duty. According to the volitional component of intent, its subject is not only socially dangerous actions, but also the corresponding negative consequences caused by them. The expression of will to use legal and illegal methods and means to achieve the goal of reducing the tax burden are purposeful, but different in nature. When qualifying actions aimed at reducing the tax burden should be borne in mind that certain expressions of will are causally related to mental processes occurring in her mind, and therefore the separation of minimization (optimization) of taxes from predicate criminal offenses in the taxation system of Ukraine a sign of the subjective side.