Problems of ensuring the economic security of the state: the role and importance of tax risks

Abstract

The purpose of the article is to provide a theoretical and legal substantiation of the role of tax risks within the system of ensuring the economic security of the state, as well as to develop scientifically grounded proposals for improving legislative and organizational mechanisms for their identification, assessment, and minimization. The study aims to form an integrated approach combining economic analysis, criminal law instruments, and modern information technologies in the activities of law enforcement agencies.

The methodological framework of the research is based on general scientific and special methods, including systemic, integrative, formal-legal, comparative-legal, and functional approaches. Methods of economic analysis, legal modeling, and generalization of investigative and law enforcement practices are applied. A comprehensive analysis of legislative acts regulating the activities of the Bureau of Economic Security of Ukraine, criminal and criminal procedural legislation, as well as norms governing the collection and use of evidentiary information, has been conducted.

The results of the study demonstrate that tax risks constitute a systemic factor directly affecting the state of economic security, the level of economic crime, and the effectiveness of fiscal policy. Legal conflicts and gaps in the regulation of detection, prevention, and investigation of economic offenses have been identified, particularly regarding the procedural status of subjects of proof, the use of digital evidence, and the application of operational-search activities. The study substantiates the necessity of strengthening the procedural independence of investigators and detectives, improving the institutions of evidence law, and introducing a risk-oriented approach alongside artificial intelligence technologies in economic analysis and law enforcement practice. A conceptual framework for a separate legal institution of “operational detective investigation” and an improved legal form of pre-trial evidentiary proceedings is proposed.

The conclusions emphasize the need for systemic reform of legislation in the field of economic security, harmonization of criminal and criminal procedural law, and the establishment of unified doctrinal foundations of proof. The expediency of adopting new codified legislative acts — the “Code of Evidence Law” and the “Code of Financial Investigations” — is substantiated, which will enhance the effectiveness of combating economic crime and strengthen the economic security of the state.