Gmirin A.А. Generic object of the crime the illegal manufacture, possession, sale or transportation with intent to sell excisable goods

The article studied a generic object of the crime under art.204 of the Criminal Code (CC) of Ukraine. The author analyzed the existing points of view on the generic object of these crimes. An inference has been drawn as to the dominant views on these public relations and the definition of the generic object of these crimes has been proposed. 
The author notes that the problem of the object of economic crimes that include the crime, investigated by us, is too complicated in theoretical terms.  Its solution will allow the definition of the essence of crimes relating to the economic sphere to provide, including the crime under art. 204 of the CC of Ukraine. In this context, as the author of the article points out, analysis of the crime from the viewpoint of a system perspective, setting its content, structural and detail units, separation of the appropriate crime elements and its qualifying attributes is the fundamental principle to form these specific crime components under art. 204 of the CC of Ukraine, described and enshrined as a legal structure in the above indicated article, insofar as the elements and qualifying attributes of the latter are constructed and fixed in law as logical and legal models not in their own terms, nor  arbitrarily, but are based on similar structural units of a certain type of crime as a systemic formation. The author states that it can be also referred to his search.
In this context, the author begins his study by investigating the generic object of encroachment, because it is the object, as is noted by the author, that defines criminalization of a socially dangerous act, apart from it being also an initial criterion to determine the crime, as each crime encroaches on a certain object, inflicts an essential harm to it or endangers these public relations by inflicting the harm. The author notes that in the science of criminal law there are a number of various approaches to understanding of the object of crime as well as classification of the developed concepts of the object of crime, which he reveals and analyzes.
Being based upon his study of the issues, related to the investigated problem, the author arrives at the conclusion that the Section "The crimes against the financial system" should be placed after the crimes against property and prior to the economic crimes, as these crimes have a significant impact upon the existence of the Ukrainian state, an impact on the economic situation in the state as well as upon stability and social protection of people.
Besides, the author formulates the definition of the generic object of crimes against the financial system of Ukraine (which include as their component the illegal manufacture, possession, sale, or transportation with an intent to sell of excisable goods). By that one should understand public relations ensuring conditions for the existence of the financial system of Ukraine in their broader economic sense.

Key words: generic object of crime, public relations, finance, excise duty, excise tax, financial system