РОДОВИЙ ОБ’ЄКТ КРИМІНАЛЬНИХ ПРАВОПОРУШЕНЬ В СФЕРІ ФІНАНСОВОЇ СИСТЕМИ

Abstract

The author notes in the article that at present, within the framework of Section VII of the Special Part of the Criminal Code of Ukraine, a number of criminal offenses are provided, which have an independent generic object.

The author argues that to determine public relations in the field of economic activity as a generic object of all together criminal offenses under Section VII of the Special Part of the Criminal Code of Ukraine, is incorrect. It is noted that not all criminal offenses, which are located in Section VII of the Special Part of the Criminal Code of Ukraine, directly encroach on public relations in the sphere of economic activity. The author suggests that finance can be public (public) and private.

Given that finances can be private and public, defined structure and financial system that includes public finance and private finance. The position is that public finance is not a sphere of economic activity, but is an integral part of the financial system. Private finance is part of the sphere of economic activity, however, it is also part of the financial system.

It is believed that criminal offenses in the field of private finance encroach on one of the areas of economic activity - the use of financial resources and circulation of securities, and separately criminal offenses in the field of credit and financial activities of Ukraine, including taxation, payments of other obligatory payments, budgetary system of Ukraine directly do not encroach on public relations in the sphere of economic activity, and encroach directly on other public sphere of relations - the sphere of public finances, however, together criminal offenses in the sphere of securities, in the sphere of economic finances, in the sphere of population finances, in the sphere of budgetary finances, in the sphere of money circulation, in the sphere of credit-financial, banking and budgetary system of Ukraine have another, own generic object - financial system, in broad economic sense, which includes public (public finance) and private finance. It is determined that criminal offenses that encroach on financial relations have their own separate generic object. The author proposes to consider the financial system as a set of financial relations in the field of public and private finance as such a generic object.