Criminological principles of ensuring the implementation of tax security in Ukraine

Abstract

Tax security is a key component of the financial and economic security of Ukraine, as it ensures the stability of the budget system, the predictability of economic processes and the effectiveness of state policy in the field of taxation. In conditions of martial law, economic instability and active transformation of the tax system, criminal offenses in the field of taxation are taking on new forms and methods, which significantly complicates their detection and prevention. Schemes for minimizing tax liabilities, fictitious entrepreneurship, illegal transactions with tax credits, the operation of conversion centers and the use of digital technologies to hide income are becoming particularly widespread.

The article carries out a comprehensive criminological analysis of the state and trends of tax crime in Ukraine, identifies its main determinants, in particular economic, organizational-legal and socio-psychological factors. Criminological approaches to the formation of an effective system for ensuring tax security are substantiated, which includes increasing the level of tax culture, improving regulatory and legal regulation, and reforming institutional mechanisms for combating crime. It is outlined that the criminological principles of ensuring the implementation of tax security should be considered as a special type of activity of authorized entities, which is permanent, dynamic and planned in nature, which allows it to be quickly adapted to changes in socio-economic, legal and security realities and is aimed at creating organizational and legal foundations for the implementation of strategic decisions aimed at identifying, eliminating and neutralizing the causes and conditions for committing criminal offenses in the field of taxation. It is emphasized that the criminological principles of ensuring tax security in Ukraine form an updated concept of tax crime risk management, which combines legal regulation tools, scientific and analytical approaches, program-oriented planning and established interagency interaction. The introduction of such a model will ensure the strengthening of the tax system, the reduction of the scale of shadow economic processes and the increase in the level of financial security of the state as a whole.