Анотація

Abstract. In recent years, there has been a significant increase in the number of offenses related to the illegal manufacture, storage, sale or transportation for the purpose of sale of excise goods: tobacco products, alcoholic beverages, fuel and lubricants, etc. Illegal transactions with excise goods lead to significant non-payment of funds to the State Budget of Ukraine. Failure to fulfill the budget in terms of revenues makes it impossible for the state to fulfill its obligations in full and exacerbates social tension in society, and in the period of martial law also significantly limits the financial capabilities of the state. The purpose of the article is to update the ways of improving the criminal law principles of criminal prosecution for the illegal manufacture, storage, sale or transportation for the purpose of sale of excise goods. The main results of the study were reflected in the analysis of the features of the legal construction of Art. 204 of the Criminal Code of Ukraine «Illegal manufacture, storage, sale or transportation for the purpose of sale of excise goods.» It has been found that the peculiarities of the legal construction of the specified norm in a certain way complicate law enforcement and reduce the capabilities of law enforcement agencies in the fight against violations of public relations in the field of production and circulation of excise goods. It has been proved that the formulation of the subject of the crimes provided for in part. 1 and 2 Art. 204 of the Criminal Code of Ukraine, such as ethyl alcohol, alcohol distillates, alcoholic beverages, beer, tobacco products, tobacco, industrial tobacco substitutes, fuel or other excise goods. It is proposed to define the subject of criminal offenses, the responsibility for the commission of which is provided for in Art. 204 of the Criminal Code of Ukraine, only as «excise goods». It is emphasized that it is impractical to recognize the goods as the subject of the specified crime only if the excise tax is included in its price, because this does not correspond to the provisions of the industry legislation that regulates transactions with excise goods. It has been proven that the absence of 1 and 2 Art. 204 of the Criminal Code of Ukraine regarding the size of the subject of criminal offenses does not ensure the humanization of criminal legislation. Separate changes to the disposition of Art. 204 of the Criminal Code of Ukraine, which will contribute to increasing the effectiveness of the fight against illegal transactions with excise goods, as well as the prompt restoration of social relations violated as a result of criminal offenses committed, the subject of which are excise goods. Keywords: excisable goods, criminal liability, illegal production of excisable goods, illegal sale of excisable goods, illegal transactions with excisable goods, criminal offense, crime. REFERENCES LIST OF LEGAL DOCUMENTS LEGISLATION

1. Proekt Zakonu pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh inshykh zakonodavchykh aktiv Ukrainy shchodo pokrashchennia administruvannia ta perehliadu stavok okremykh podatkiv i zboriv [Draft Law on Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on improving the administration and revision of the rates of certain taxes and fees] vid 05 lyst 2018 r № 9260 data zvernennia 09.11.2022 [in Ukrainian].
2. Pro derzhavne rehuliuvannia vyrobnytstva i obihu spyrtu etylovoho, koniachnoho i plodovoho, alkoholnykh napoiv, tiutiunovykh vyrobiv, ridyn, shcho vykorystovuiutsia v elektronnykh syharetakh, ta palnoho [On state regulation of the production and circulation of ethyl alcohol, brandy and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, and fuel] Zakon Ukrainy vid 19 hrud 1995 r № 481/95-VR data zvernennia 09.11.2022 [in Ukrainian].
3. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh inshykh zakonodavchykh aktiv Ukrainy shchodo pokrashchennia administruvannia ta perehliadu stavok okremykh podatkiv i zboriv [On amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine regarding the improvement of administration and revision of the rates of certain taxes and fees] Zakon Ukrainy vid 23 lyst 2018 r № 2628-VIII data zvernennia 09.11.2022 [in Ukrainian]. BIBLIOGRAPHY

AUTHORED BOOKS

1. Hatseliuk V, Kryminalizatsiia suspilno nebezpechnykh diian protiahom dii Kryminalnoho kodeksu Ukrainy 2001 roku: ostanni siuzhety na foni zahalnoi palitry zakonodavchykh rishen [Criminalization of socially dangerous acts during the Criminal Code of Ukraine of 2001: the latest stories against the background of the general palette of legislative decisions] (Kyiv, 2021) 232 [in Ukrainian].
2. Pohoretskyi M, Vakulyk O ta Serhieieva D, Rozsliduvannia ekonomichnykh zlochyniv [Investigation of economic crimes] navch posibnyk 2 vyd., pere-rob. ta dop. za red prof. M. Pohoretskoho (Kyiv, 2015) 184 [in Ukrainian].
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JOURNAL ARTICLES

1. Filei Yu, Vplyv pryntsypiv kryminalnoi vidpovidalnosti na pobudovu kryminalno-pravovykh sanktsii za zlochyny proty moralnosti [The influence of the principles of criminal responsibility to build criminal-­legal sanctions for crimes against morality] (2015) 1 Yurydychnyi naukovyi elektronnyi zhurnal 188–189 [in Ukrainian].
2. Serhieieva D, Kryminalistychne zabezpechennia rozsliduvannia ekonomichnykh zlochyniv: aktualni pytannia zdiisnennia (2017) 2 2 Naukovyi visnyk Natsionalnoi akademii vnutrishnikh sprav 50–60 [in Ukrainian].

DISSERTATION

1. Mamotenko O, Kryminalno-pravovi zasoby protydii nezakonnomu povodzhenniu z tovaramy u sferi aktsyznoho opodatkuvannia [Criminal legal means of combating illegal handling of goods in the field of excise taxation] (dys. … kand. yuryd. nauk 12.00.08. Zaporizhzhia, 2019) 227 [in Ukrainian].
2. Sheiko K, Zapobihannia zlochynam, shcho vchyniaiutsia u sferi vyrobnytstva i obihu alkoholnykh napoiv [Prevention of crimes committed in the sphere of production and circulation of alcoholic beverages] (dys. … kand.yuryd.nauk 12.00.08. Kharkiv, 2020) 216 [in Ukrainian].

WEBSITES

1. Torhivlia pidaktsyznymy tovaramy: yak yii detinizuvaty ta minimizuvaty kontrabandu?’ [Trade in excise goods: how to detinize it and minimize smuggling] (2021) 29 ver Visnyk «Ofitsiino pro podatky» data zvernennia 09.11.2022 [in Ukrainian].