In the context of globalization of economic processes around the world, rapid economic development, and informatization of state and private structures, the level of crime in the field of taxation is sharply increasing. The commission of criminal offenses in this area is a particularly dangerous phenomenon, as it leads to the non-receipt of large amounts of funds to the country’s budget and their appropriation by criminally unlawful elements. It is outlined that criminal offenses in the field of taxation are illegal actions aimed at evading taxes or other payments to the budget, which violate tax legislation and cause damage to state finances. Failure to pay taxes to the budget by taxpayers negatively affects the economic development of Ukraine, in particular, the formation of budget policy, financing of socially important programs, and the development of various sectors of the economy. Such illegal actions lead to the imposition of the above-mentioned payment burden on conscientious taxpayers who timely fulfill their tax obligations, which provokes social tension in society. The article explains that taxation is a set of legal norms that regulate relations between the state and taxpayers regarding the establishment, change, calculation and payment of taxes and fees. It is the subject of protection by the state, and criminal offenses in this area, in particular tax evasion, encroach on the procedure established by law for the mobilization of budget funds and thereby harm public interests. In the case of criminal offenses in the field of taxation, significant material damage is caused to the state, new criminal groups are formed, which often combine their criminally unlawful efforts with state or private structures, as a result of which a significant part of the funds is diverted to the criminal sector. Quite often, such actions are accompanied by the withdrawal of funds abroad using non-cash assets, which complicates the process of their detection and, accordingly, prevention of their commission. Such actions suspend positive economic processes, reduce the investment attractiveness of Ukraine, and negatively affect the public consciousness of citizens.
Yu. F. Moroz (Sun,) studied this question.