Scientific Journal of the National Academy of Internal Affairs

The purpose of the article is to analyze arguments of the Constitutional Court of Ukraine regarding the recognition of Art. 366-1 of the Criminal Code of Ukraine such that does not comply with the Constitution of Ukraine, in order to assess the degree of the objectivity decision. The article uses a set of scientific methods, namely: terminological, system-structural, formal-logical, comparative-legal. The theoretical basis of study is constituted by works of Ukrainian and foreign scholars, provisions of the Criminal Code of Ukraine and the Law of Ukraine “On Prevention of Corruption”, as well as practice of their application. Scientific novelty of article is that it reveals the main shortcomings of arguments of the Constitutional Court of Ukraine on recognition of Art. 366-1 of the Criminal code of Ukraine such that does not correspond to the Constitution of Ukraine, in particular insufficient unfoundedness of this decision is proved. The paper also formulates circumstances. which necessitate the criminalization of intentional failure to file a declaration and declaring inaccurate information. Conclusions. The hypothesis of an unconstitutional article 366-1 of the Criminal Code of Ukraine cannot be considered as proven given the lack of necessary arguments in the relevant decision of the Constitutional Court of Ukraine. Social conditionality of establishment of appropriate criminal law prohibitions (submission of knowingly unreliable information in the declaration and intentional failure to submit the declaration) is determined by the following circumstances: 1) public danger of such acts; 2) the need to ensure compliance with obligation to declare; 3) the need to create preconditions for proving illegal enrichment; 4) the need to ensure transparency in activities of persons authorized to perform functions of the state or local self-government, to carry out an objective assessment of their work, as well as to identify possible signs of committing illegal acts; 5) availability of potential in context of corruption offensesprevention; 6) the need to perform duties set forth in Art. 67 of the Constitution of Ukraine; 7) Ukraine’s international legal obligations to prevent and combat corruption offenses