Introducing Corporate Criminal Liability in Ukraine: Terra Incognita

Kamensky, Dmitriy

doi:10.2139/ssrn.2738353

Cited by 2 publications

(2 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This specificity of the legal nature of the corporation allows it to exert a significant influence on social and legal relations in the state. In the criminal law context, this means that corporations are potential carriers of a much greater public danger (social harm) to legal relationships protected by law than individuals (Kamensky, 2016).…”

Section: C) Corporate Crime: Old Issues New Methodsmentioning

confidence: 99%

Corporate liability and white-collar crime: Comparative review

Tarasiuk,

Prokofieva-Yanchylenko,

Lutsenko

et al. 2023

Cuest. Pol.

View full text Add to dashboard Cite

The aim of the research was to analyze academic approaches to understanding the legal nature of white-collar crime and what crimes it includes; based on this understanding, the model of corporate criminal liability was investigated to place it in various law enforcement contexts. Throughout the article, appropriate research methods have been used, such as: comparative law method, systemic-structural method, formal-legal method. Based on the results of the detailed comparative analysis, it has been established that there are no unified standards or models for both white-collar crime and corporate criminal liability. Furthermore, it has been argued that the concept of fraud (deception) constitutes the key element of white-collar crime and is also the foundation of most corporate crimes. In the conclusions, it is argued that corporate criminal liability in the United States, and to a lesser extent in some European countries (including Ukraine), is a powerful law enforcement tool capable of protecting society from massive crimes as well as deterring corporations from unlawful deviations.

show abstract

Section: C) Corporate Crime: Old Issues New Methodsmentioning

confidence: 99%

Corporate liability and white-collar crime: Comparative review

Tarasiuk,

Prokofieva-Yanchylenko,

Lutsenko

et al. 2023

Cuest. Pol.

View full text Add to dashboard Cite

show abstract

“…The American re cord in enforcing corporate criminal liability has proved to be effective in restoring public confidence in a strong government holding businesses accountable for their illegal actions. As for the innocent shareholders and customers, numerous studies have demonstrated that damage to such persons is exaggerated [4].…”

mentioning

confidence: 99%

Tax Evasion In Ukraine: Corporate and Personal Liability

Bui

2018

spne

View full text Add to dashboard Cite

The paper aims to clarify and determine the definition of liability for tax evasion (financial, administrative. and criminal); to identify the main legal and financial problems of different types of liability in Ukraine; to define possible ways of solving these problems based on the law and economics theory and foreign legal experience of the countries that have already implemented corporate liability for tax evasion (the USA, the UK). The study investigates the gaps in legislation that enable tax violations and do not motivate corporations and managers to deter crime, including the uncertainty of legislation on types of liability and its non-compliance with international practice; a low level of fines for tax violations and a low level of criminal liability qualification; absence of corporate liability for tax evasion, which is essential to deter crimes; the lack of reporting and whistleblowing due to the low security level. It is grounded that the range measures has to be taken to reduce the number of tax offences and increase the effectiveness of tax penalties in Ukraine. It is necessary to create preconditions for financial and administrative liability application instead of criminal liability. There is a need for introducing a strict corporate administrative and criminal liability for tax evasion. The government has to increase the limits of criminal liability since they are too low compared to international practice. The strong legislative system of whistleblowers' protection is needed to ensure the reporting of wrongdoings.

show abstract

Introducing Corporate Criminal Liability in Ukraine: Terra Incognita

Cited by 2 publications

References 3 publications

Corporate liability and white-collar crime: Comparative review

Corporate liability and white-collar crime: Comparative review

Tax Evasion In Ukraine: Corporate and Personal Liability

Contact Info

Product

Resources

About