TAX EVASION AS A BASIS FOR CRIMINAL PROTECTION OF OFFENCES

Abstract

The article presents a comprehensive criminological study of tax evasion as one of the key manifestations of economic crime, which negatively affects the stability of public finances, the functioning of the budget system and the level of economic security. It is emphasized that tax offenses have a high level of latency, are characterized by the use of complex schemes for concealing income, are interconnected with corruption practices, money laundering and the shadow economy. It is outlined that the sphere of taxation is one of the key elements of the state’s financial system, which ensures the budget, the stability of macroeconomic processes, the financing of social and defense policies, as well as maintaining citizens’ trust in government institutions. It is not only a source of financial support for state needs, but also an indicator of the effectiveness of public administration, the level of legal awareness of society and the quality of economic relations between the state and taxpayers.Particular attention is paid to the justification of the fact that it is the criminological approach that allows you to form a holistic system for preventing tax offenses. Based on the analysis, the main directions for building such a system are identified: improving the regulatory and legal regulation of taxation and criminal liability; developing financial monitoring tools and digitalization of tax control. As a result, it is concluded that criminological support for preventing tax and fee evasion should be comprehensive, multi-level and include changes in legislation, integration of modern electronic control systems, strengthening interdepartmental interaction and developing social responsibility of taxpayers. The implementation of such measures will contribute to reducing the level of tax crime, reducing the shadow economy and strengthening the financial stability of the state.