Abstract
The most significant problems that arise in the theory of criminal law of Ukraine regarding the responsibility for declaring unreliable information, as well as problems related to the establishment of features of the objective side in the practice of the provisions of Art. 366-1 of the Criminal Code of Ukraine were considered. Taking into consideration the theoretical developments in this area, possible ways to solve theoretical problems related to the provisions of Art. 366-1 of the Criminal Code of Ukraine, as well as possible ways to improve the provisions of criminal law to establish liability for declaring unreliable information are identified. It is established that the similarity in content of this form of the objective side of the criminal offense under Art. 366-1 of the Criminal Code of Ukraine, as an intentional failure to submit a declaration with one of the acts specified in the corpus delicti under Art. 172-6 of the Code of Ukraine on Administrative Offenses (late submission of a declaration), also greatly complicates, and sometimes distorts law enforcement and judicial practice. It is proved that the establishment of responsibility for declaring unreliable information in the provisions of the Code of Ukraine on Administrative Offenses in some way violates the unity and quality of legislation, in particular the specified form of the objective side of an administrative offense related to corruption, established under Art. 172-6 actually competes with the provisions of Art. 366 of the Criminal Code of Ukraine. It is substantiated that for the incurrence of criminal liability under Art. 366 of the Criminal Code of Ukraine are not set any minimum limits, but administrative liability for declaring unreliable information will arise only if the declared information differs from the reliable at least 100 subsistence minimums for able-bodied persons (UAH 210200). It follows that the provisions of Art. 172-6 of the Code of Ukraine on Administrative Offenses are much more loyal than the provisions of Art. 366 of the Criminal Code of Ukraine
Keywords: criminal liability, subjective side of corpus delicti, corruption crimes, declaration, declaration of unreliable information
Suggested citation