Prevention of offenses in the field of taxes and fees in Ukraine: features, trends, tasks

Abstract

The article examines the problems of crime prevention in the field of taxes and fees. It is noted that offenses in the field of taxation have an extremely negative impact on the socio-economic development of society. Tax evasion significantly reduces the planned results of the development of the Ukrainian state. This makes it necessary to take strict measures to counteract the mentioned actions, since stable trends in recent years indicate a fairly high proportion of offenses committed in the field of tax law. Violations of tax legislation are mainly related to the procedure for calculating and paying the largest taxes to the state and local budgets. At the same time, an important element of legal support for the stable functioning of the economy is the use of means of legal influence aimed at eliminating violations of tax legislation and bringing the guilty to legal responsibility. In this, perhaps the most important function of legal responsibility is preventive (warning), which encourages legal entities and individuals to comply with tax legislation. Such a function should be considered as the main goal of the financial activity of the state, which consists in creating the necessary ethical prerequisites capable of preventing tax offenses in the field of taxes and fees. It was emphasized that it is important to intensify preventive and informative work in order to improve tax culture and educate a law-abiding taxpayer. This is due to the fact that one of the causes of tax crime is the moral and psychological state of society, which is characterized by a negative attitude towards the existing taxation system. This attitude is to a large extent explained by the low level of tax culture, to improve which it is necessary to widely inform the population about tax legislation and its application. At the same time, educational work with taxpayers, formation of law-abidingness and tax discipline should be in the foreground. In order to raise tax culture among citizens, it is necessary to introduce the subject «Tax culture» in schools and institutions of higher education.