Problematic Aspects Of The Subjective Side Of Declaring Unreliable Information.
The article deals with the analysis of some problematic aspects of the subjective side of declaring unreliable information under the criminal legislation of Ukraine. 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 signs of the subjective side in the practice of applying the provisions of Article 3661 of the Criminal Code of Ukraine. The comparison of the features of the subjective side of the present corpus delicti with the corpus delicti of the relevant offense related to corruption under Article 1726 of the Code of Ukraine on Administrative Offenses.
Taking into consideration the theoretical developments in this area, possible ways to solve certain problems are proposed, as well as possible ways of improving the provisions of criminal law to establish liability for declaring inaccurate information. In particular, it was concluded that in most cases of intentional failure to submit a declaration or submission of knowingly inaccurate information, it is the concealment of property that a person has criminally seized, for which he/she has to be liable under other articles of the Criminal Code, so criminalization of declaring inaccurate information in a separate rule seems questionable.