FEATURES OF CRIMINAL RESPONSIBILITY FOR TAX CRIMINAL OFFENSES UNDER THE CONDITIONS OF MARITAL STATE IN UKRAINE

Abstract

Abstract. The article analyzes the peculiarities of criminal liability for tax criminal offenses under martial law. It is noted that the Verkhovna Rada of Ukraine continues to amend legislation to adjust it to the realities of wartime. The taxation system is no exception, since during the war it is necessary to find a reasonable balance in order to support business and at the same time be able to provide all the necessary things to all spheres of public life in the context of armed confrontation. It is determined that the increased danger of unlawful acts committed under martial law requires additional criminal law regulation. It is noted that the object of tax criminal offenses should be considered social relations regarding the payment of taxes by way of non-payment or incomplete payment of a tax payment on time, if it is possible to pay it, which entails underfunding of budgets of various levels and state social off-budget funds. A tax criminal offense may not harm the taxation procedure, which includes, inter alia, the regulation of actions of tax authorities in case of evasion that has signs of a criminal offense. The following criminal offenses cause damage to relations arising in connection with the implementation of this procedure. The author emphasizes that the criminal law provisions regarding the protection of the taxation system of Ukraine did not change during the martial law period. While there were a lot of regulatory changes, additions and innovations in the tax legislation itself (changes related to the moratorium on tax audits; suspension of the time limits set by tax legislation; liability for violation of tax legislation; import of goods; benefits from the single tax, land payment, single social contribution, environmental tax; taxation of persons under the simplified taxation system; land payment and minimum tax liability; value added tax).