The approach to strengthening liability for economic crimes should be comprehensive
We took part in the roundtable discussion "Tax evasion or optimization: specifics of tax crime investigations, European experience in counteracting and peculiarities of criminal prosecution" organized by the Bureau of Economic Security (BES).
The topic is particularly relevant, as the recommendations of the Council of the Organization for Economic Cooperation and Development (OECD) provide for the improvement of national legislation in terms of strengthening liability for economic offenses. In addition, in the context of European integration, Ukraine has committed itself to the full harmonization of national legislation with EU legislation, which in turn requires amendments to the Criminal Code of Ukraine to cover, among other things, offenses that infringe on the financial interests of the EU. At the same time, according to Andriy Pashchuk, Deputy Acting Director of the BES, the BES analysts have recorded a trend of increasing identified risks in the tax area, with the largest number of them being related to VAT.
Among the legislative changes prepared by the BES are amendments to Article 212 of the Criminal Code to significantly increase the threshold level of penalties for intentional evasion of taxes, duties and other mandatory payments if it significantly affects the economic security of the state.
According to the Bureau's analysts, they are currently much lower than the amount of damage caused to the budget, which triggers criminal liability. In turn, representatives of the business community emphasize that the approach to strengthening liability for economic crimes should be comprehensive and include active counteraction to the shadow economy, which has recently begun to grow.
The discussion also focused on the peculiarities of the BES's analytical work that need to be improved and the results of investigations into tax evasion. Last year, 177 people were notified of suspicion of committing criminal offenses under Article 212 of the Criminal Code, and UAH 5.3 billion was reimbursed to the budget.
It is worth reminding that on December 11, 2024, the FEU and the BES signed a Memorandum of Cooperation. As noted by Dmytro Oliynyk, FEU Council Chairman, during the signing of the Memorandum, the common position of the Federation and the BES is to counteract illegal trade and illegal movement of excisable goods, tobacco products and equipment, to support transparent business and clear competitive conditions.
At the same time, it is very important to ensure that the legitimate rights and interests of honest businesses that pay taxes in good faith are respected, thereby supporting the economy and defense capabilities of the state.