TO THE QUESTION OF THE CRIMINAL RESPONSIBILITY FOR THE TAX EVASION

Abstract

A socially dangerous act research provided for in Article 212 of the Criminal Code of Ukraine and an analysis of the impact of the main ways of tax evasion on the state economy as a whole. The legal relationship between the taxpayer and the state plays a decisive role in the context of the formation of the national economy. It is well known that the tax duty is provided for by constitutional provisions, and is under the special control of the state. The article focuses on the peculiarities of the actus reus and the essence of the mercenary motive. As a result of the study it seems possible to define the following conclusions. At the legislative level, it is necessary to strengthen the responsibility for evasion from paying taxes, fees, other mandatory payments, by introducing amendments to the Criminal Code of Ukraine, as to limiting the will of those who committed a crime in this area. Another way of minimizing this problem is to educate the obligation to hold the state by paying taxes in exchange for public goods. Also, I consider it expedient to raise the level of tax culture and optimize the tax burden. When formulating an effective tax system that effectively eliminates tax evasion, one must take into account both the peculiarities of the economic situation and the organizational, psychological and legal factors that can make influence for the development of the tax environment. With this in mind, it is possible to propose the following: gradual reduction of tax burden using international experience, adapting it to the specifics of the development of the state economy; promote voluntary payment of taxes, which should facilitate informational and advocacy work among the population; to intensify public opposition to corruptors as a result of explanatory works and to strengthen public control over the work of law enforcement agencies, which will increase the effectiveness of combating corruption in public authorities.