However, the method should be understood not only as a way to achieve the goal, but also as an orderly activity.

Law enforcement agencies do not always receive timely information on possible illegal activities of economic entities in the field of taxation, often do not have sufficient information about the commission or preparation for such crimes, which prevents their prompt action to prevent their commission, bringing perpetrators to justice. the law of liability and compensation for damages caused to the state. Therefore, it is no coincidence that a significant number of criminal cases of this category (primarily on the facts of illegal VAT refund) are initiated with a significant delay in time, on the facts of crimes that took place several years ago, and not on specific individuals.

In this regard, there is a need for immediate measures of organizational and legal nature, aimed primarily at establishing proper interaction between regulatory and law enforcement agencies

First of all, it concerns the clear definition of the criteria for dubious transactions related to VAT refunds and the procedure for the exchange of information between the relevant authorities in such cases.

For example, it is possible to establish the following list of such criteria that require mandatory verification with the involvement of all law enforcement agencies:

Ukrainian business entities declare for export products worth more than UAH 500,000. at prices well above the world average, or not in demand on the world market (this requires the creation of a single database of relevant data on the main types of such goods and their prices with its constant updating); The exporters (directly or indirectly, under the agreements of the commission) are firms that do not belong to the list of well-known Ukrainian large exporting companies or that have not previously carried out foreign economic activity at all (this also requires the creation of a single database, including the available law enforcement agencies and the Security Service of Ukraine information on enterprises whose activities are controlled by organized criminal groups); One of the parties to the foreign trade contract are non-resident firms that are registered in offshore zones or make payments through financial institutions located in them (this requires the creation of a single database, as well as establishing operational cooperation with law enforcement agencies of other countries, including using the capabilities of Interpol); other circumstances that cast doubt on the reality of export operations (transportation route does not involve delivery to the final consumer or is carried out in transit through several countries, the goods are transported by an uncharacteristic mode of transport, etc.).

In such cases, it should be mandatory to conduct joint inspections by representatives of customs, tax and, if necessary, other law enforcement agencies, starting from the moment of application for customs documents for a dubious export transaction.

The purpose of such inspections should be to establish both the actual value of the exported products and the circumstances related to its manufacture, acquisition and sale in Ukraine (primarily in terms of value added tax).

At the same time, in order to verify the actual compliance of the goods declared for export with the data contained in the documents provided for customs clearance, these goods are subject to mandatory inspection by customs officials (if necessary – with the involvement of specialists or experts).

At the same time, in case of discrepancy of exported products with the data declared in the cargo-customs declaration, the customs authorities must immediately resolve the issue of initiating administrative proceedings for violation of customs rules or criminal cases on the fact of attempted smuggling. At the same time, they should send the relevant information to specially designated units of other law enforcement agencies to check all other issues related to the activities of exporting companies.

In other cases, the customs authorities simultaneously with the registration of cargo and customs declarations send to the countries of destination official on the basis of already concluded international agreements requests for information on the customs value of exported goods, which is declared when imported into these countries …

Further verification of the financial and economic activities of companies engaged in dubious export operations continues to be carried out by the tax and, if necessary, other law enforcement agencies so that at the time of their possible application for VAT refund to have comprehensive information on the legality of such refund.

The introduction of such an order of interaction between regulatory and law enforcement agencies can be carried out within the current legislation, ie does not require major changes or additional expenditures of budget funds.

The most acceptable step in this regard is the adoption of a joint order of the State Customs Service, the State Tax Administration, the Ministry of Internal Affairs, the Security Service and the State Treasury of Ukraine (and, if necessary, other regulatory and law enforcement agencies). at the same time clearly delineating their rights and obligations to prevent illegal reimbursement of value added tax.

Imperfection of the current legislation on the collection and reimbursement of value added tax and the lack of uniform practice in the consideration of cases by courts on claims of taxpayers.

This factor largely determines the existence of the above reasons, because it is the gaps, and sometimes – the contradictions of the current legislation in the field of taxation, criminal and criminal procedure, economic and economic procedure legislation, other legislation governing the activities of regulatory and law enforcement bodies, have an extremely negative impact on the effectiveness of their activities. Imperfection of the legislation leads to the actual distortion of the essence of value added tax, distorts its economic meaning.

The current legislation, unfortunately, still allows for tax evasion with the use of court decisions, which the customs authorities are obliged to carry out customs clearance of imported goods only at the price specified in the accompanying documents, although it is known does not correspond to their actual customs value.


1. Kornyakova TV VAT – the most criminalized tax in Ukraine // Newspaper «Anticorruption». – 2004. – June 14. – No. 1. – P. 1.

2. Gega PT, Share LM Fundamentals of tax law: Textbook. manual. – K.: Knowledge. – 2003. – P. 80.

3. Law of Ukraine «On Value Added Tax» of April 3, 1997 // Bulletin of the Verkhovna Rada of Ukraine. – 1997. – No. 21.

4. Fedosov VM, Oparin VM, Pyatachenko GO etc. Tax system in Ukraine: Textbook. – K.: Lybid, 1994. – P. 164.

5. Materials of the Special Commission for Verification of Compliance with the Legislation on Value Added Tax Refund, 2004.

6. Law of Ukraine «On the legal regime of the territory that was radioactively contaminated as a result of the Chernobyl disaster» // Bulletin of the Verkhovna Rada of Ukraine. – 1991. – No. 16.

7. Decree of the President of Ukraine «On urgent measures to improve the efficiency of value added tax» // Government Courier. –2004. – June 26 – No. 119.


Methodological principles of criminology. Classification of forensic methods

The methodology of criminology involves a dialectical approach, the use of principles and categories of dialectical logic

An important role in forensic science and practical activities in the fight against crime is played by philosophical positions on the unity of theory and practice, the relationship and conditionality, the ability of matter to reflect, the study of phenomena in development, correspondence and invariance, contradictions and others.

These general philosophical provisions are concretized by such categories as form and content, essence and phenomenon, necessity and chance, possibility and reality, cause and effect, system, structure and element, concrete and abstract, general and individual, and so on.

Methodology is not only the logic of cognition, but also a set of certain methods of practical activity. Practice ensures the reliability of the method of science. Method (from the Greek. Methodos – a way of research, theory, teaching) – a way to achieve any goal, solve a specific problem. However, the method should be understood not only as a way to achieve the goal, but also as an orderly activity.

The process of knowing the truth in the investigation and trial is subject to general laws, taking into account certain features. Detection and investigation of crimes is a special case of knowledge of objective reality. Investigation of crimes and consideration of criminal cases in court is retrospective. The investigator or the court examines the event of the crime with the help of reflections left at the scene, physical evidence, testimony of witnesses, the conclusions of forensic examinations.

The investigator (judge) cannot directly perceive the event of the crime, he already perceives the result of the event. The reflection of the crime in material or ideal traces is characterized by some degree of completeness or fragmentation.

The process of cognition in the investigation of crimes takes place in the procedural form established by law, in compliance with the procedure of gathering evidence, constructing versions, using the means of proof in a criminal case. The establishment of the truth during an investigation or trial is limited by the time limits established by law.

Peculiarities of criminology led to the use of formal-logical methods of cognition (analysis and synthesis, induction and deduction, concretization and abstraction, analogies, versions, etc.) at the earliest stages of its development. The use of these methods ensures the correctness of thinking in form, gaining new knowledge in essence.

Analysis is a method of scientific research by considering individual aspects, properties, components of something.