Кримінально-правова характеристика фіктивного підприємництва

Abstract

Розглянуто елементи кримінально-правової характеристики фіктивного підприємництва – об’єкт, суб’єкт, об’єктивну та суб’єктивну сторони складу злочину, способи вчинення, форми вини. The purpose of the study is to analyze the criminal-legal characteristics of fictitious entrepreneurship in order to use the results of research in the practice of investigating this crime. In the science of criminal law, the most accepted is the idea that the object of any crime is the social relations protected by the law on criminal liability. The main object of the crime, stipulated by Art. 205 of the Criminal Code of Ukraine, there are social relations that arise in the process of entrepreneurial activity. An additional immediate object is only those social relations that are threatened or harmed. In our case, it can be argued that harm is caused by social relations in the field of taxation, property, fair competition, obtaining credit resources, etc. The objective side of a crime is an external aspect of a crime characterized by socially dangerous acts (action or inaction), socially dangerous consequences, causal connection between the act and socially dangerous consequences, place, time, situation, way, as well as means of committing a crime. . The methods of committing fictitious entrepreneurship are the creation of business entities (legal persons) or acquisition in order to cover illegal activities or activities that are prohibited. An offense for which criminal liability is provided for in Part 1 of Art. 205 of the Criminal Code of Ukraine, is considered to be terminated from the moment of creation (state registration) of a business entity-legal entity, or its acquisition (acquisition of ownership of it). The subject of a fictitious business can be: a convicted person acting as the founder or acquirer of a business entity, a legal entity, or with the help of others or counterfeit documents, registers (acquires) such entity; official of the enterprise or organization that has made the decision to create or purchase another legal entity; the owner (founder) of a legal entity that has made the same decision. The subjective part of the crime is the internal nature of the criminal act, consisting in the mental attitude of the subject of the crime to the consequences of his act. The subjective part of the crime is the internal nature of the criminal act, consisting in the mental attitude of the subject of the crime to the consequences of his act. Wines as a phenomenon are characterized by two elements: consciousness and will. In particular, consciousness is defined as an intellectual element, and the will - as volitional and only together they form the fault. Along with the blame, there are also such signs as the motive and purpose of criminal behavior. Desire is the desired result of which the subject of the crime wants to reach, therefore, in fact, it will be the purpose of the crime, but what forms the purpose and affects it - a motive. Thus, the subjective part of the crime provided for in Art. 205 of the Criminal Code of Ukraine, characterized by direct intent, selfish motive and special purpose - cover of illegal activities or activities that are prohibited. Conclusion. Determining the criminal law of fictitious business, allows the subjects of the investigation correctly to classify the wrongful act and effectively organize the investigation.