Information and analytical support for the prevention of criminal offenses in the tax sphere in Ukraine

The article presents an analysis of the regulatory and legal framework for preventing tax offenses, a review of modern information and analytical systems used for this purpose in Ukraine, an assessment of the practical aspects of their application, identification of existing problems, and the development of recommendations for their resolution. Information and analytical support plays a key role in counteracting tax offenses in modern Ukraine, determining the effectiveness of detection, prevention, and investigation of tax crimes. Tax evasion, fictitious entrepreneurship, the use of schemes to minimize tax liabilities, and other forms of criminal behavior in the tax sphere significantly affect the state budget’s revenues and the country’s financial stability. In this context, creating effective mechanisms for detecting tax risks and offenses through the use of modern digital technologies and big data analytical systems becomes an important task. Global practices and the recommendations of the Organisation for Economic Co-operation and Development (OECD), particularly regarding the prevention of tax evasion and combating transnational tax schemes, emphasize the integration of information and analytical systems into the operations of tax and law enforcement authorities. The use of risk analysis tools, automated tax information exchange, artificial intelligence algorithms, and the improvement of the tax audit system contribute to enhancing the effectiveness of counteracting tax offenses. In the process of European integration, Ukraine has committed to harmonizing its tax legislation with EU law, particularly in the area of protecting the Union’s financial interests. This involves the active implementation of international standards of tax transparency, strengthening interagency cooperation, enhancing the competence of relevant bodies, and reinforcing control over compliance with tax legislation. The article analyzes current approaches to organizing information and analytical support in the field of counteracting tax offenses and outlines the challenges and prospects for its improvement in the context of state digitalization and integration processes.