Tax revenues are the main source of the state budget, providing the financial basis for government spending. The obligation to pay taxes and fees is one of the constitutional duties of every citizen of Ukraine. According to Article 67 of the Constitution of Ukraine, every person must pay taxes and fees in the manner and amounts established by law. However, large-scale tax evasion in Ukraine has reached significant proportions and poses a real threat to the country’s economy, especially in the context of full-scale aggression by Russian troops. The tax payment mechanism, as a kind of litmus test, is subject to change under the influence of the political and socio-economic life of society. Therefore, one of the pressing tasks of the modern state is to improve tax policy, including the aspect of combating tax evasion. Improving tax policy can be aimed at improving the regulation of criminal investigations in this area. However, this process may also include changes in regulation aimed at eliminating the causes of tax evasion (preventive regulation). The analysis of foreign experience in preventing tax evasion is considered, with a particular focus on the housing construction sector. Given that the problem of providing adequate housing faces the state, communities and private individuals, and considering the high demand for housing both before the war and as a result of significant destruction of the housing stock and internal migration, a significant increase in activity in the field of housing construction using various financial and investment mechanisms can be expected. An important aspect in the process of housing construction is the determination of the tax base and the timely payment of taxes, which is mandatory for the state. A comparative analysis of the experience of the following countries was conducted: Germany, the United States, France, the United Kingdom of Great Britain and Northern Ireland, Finland, the Kingdom of Luxembourg, Sweden, the Republic of Azerbaijan and the Republic of Kazakhstan. The main common factor for these countries is the use of various repressive measures to counter tax evasion and liability, and in most countries, including Ukraine, a repressive approach prevails, aimed at punishing the guilty parties, rather than addressing the root causes of such criminal offences.
D. Y. Ovsy (Sun,) studied this question.