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The article focuses on the study of criminal law regulation of tax offenses. Data on threats to the fiscal security of Ukraine are analyzed. Emphasis is placed on the critical threats of avoiding criminal liability for tax offenses and assessing the risks of their spread, and the critical threats are analyzed. The level of risk of spreading threats of avoidance of criminal liability for tax offenses is determined based on the imperfection of the norms of the Criminal Code of Ukraine. It is established that the dominant criminal law measure in this area is an exemption from criminal liability. It is noted that a careful analysis of the effectiveness of such counteraction and the reasons for this state of affairs is limited to practical due to some systemic shortcomings of criminal statistics in general.
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Karchevskyi et al. (2021) studied this question.