Illegal production, storage, transportation, and sale of excisable goods: Their environmental impact and criminal liability

The purpose of this study was to identify promising ways to improve the criminal legal framework for criminal liability for illegal production, storage, sale, or transportation of excisable goods with a purpose of their sale. To fulfil this purpose, various scientific methods were employed, namely: system- functional, logical-dogmatic, modelling, classification, formal-logical, formal- legal, comparative legal analysis. The study provided a detailed overview of excise taxation and control measures taken by the tax authorities in relation to excisable goods, including alcohol, tobacco, and other products. Examples from the existing law enforcement practice were provided, which demonstrate violation of the economic interests of the state under martial law and negative impact on the environment. The study emphasised the significant fiscal role of excise taxes in generating state budget revenues and regulating markets and analysed their significance in the context of environmental pollution. At the same time, the study criticised the lack of legal clarity and effectiveness of criminal penalties for illegal actions related to excisable goods under the current Criminal Code of Ukraine. It was emphasised that the current legislation does not contain a definition or interpretation of the category of “turnover of excisable goods”, as well as the relevant rules governing these legal relations. The study argued the expediency of removing the phrase “ethyl alcohol, alcohol distillates, alcoholic beverages, beer, tobacco products, tobacco, industrial tobacco substitutes, fuel, etc.” from Part 1 and Part 2 of Article 204 of the Criminal Code of Ukraine and consolidating the definition of the subject matter of criminal offences relating to crimes involving excisable goods. The study also proposed to amend Part 1 and Part 2 of Article 204 of the Criminal Code of Ukraine by introducing the concepts of large and especially large amounts for excisable goods. The practical significance of this study lies in the fact that its findings can be used by legislators to improve criminal law provisions, by law enforcement agencies to strengthen the fight against illicit trafficking in excisable goods, and by academics for further research in the field of criminal law