The problem of the efficiency of criminal-legal protection of taxation in Ukraine

Abstract

The paper analyzes the doctrinal definition of the taxation system of Ukraine as an object of criminal law protection. It was established that the criminal offenses provided for by Articles 204 of the Criminal Code and 212 of the Criminal Code encroach on one type of social relations - the taxation system. It is noted that the institution of legal responsibility, including criminal responsibility, is considered the most effective. It was determined that the resolution of conflicts and practical problems that arise during the qualification of the specified offenses is extremely important and precisely in today's realities and will contribute to increasing the effectiveness of criminal law protection in the field of taxation in Ukraine. Tax and contribution evasion are purposeful actions by taxpayers aimed at significantly reducing or completely avoiding the required payment to the relevant budget or trust fund. It should be noted that tax legislation is one of the most controversial and dynamic areas in Ukraine, constantly changing, supplementing, interpreting and adapting to new challenges of an economic and social nature in the country, while regulating and shaping tax policy. Changes and additions are often made to legislative acts in this area, which ensures flexibility of legal regulation of tax relations and at the same time violates such principles of construction and purpose of the taxation system as stability and affordability. We support the position of scientists that the object of criminal law protection is those social relations that are under the protection of criminal law. In the case of committing a tax criminal offense, on the basis of the norms of the criminal law, the criminal law qualification of the criminal act is carried out and the criminal law measures of influence are applied to the guilty person. Therefore, the issue of increasing the effectiveness of criminal law protection in the field of taxation in Ukraine, solving conflicts and practical problems that arise in the qualification of the specified offenses and legal assessment of committed actions, improving the conceptual apparatus is extremely important and relevant precisely in today's realities, because the financial security of the country is not the most important component of ensuring the possibility of implementation of state programs.