Міжнародний досвід запобіганню кримінальним правопорушенням у сфері оподаткування

Abstract

The article is devoted to a thorough analysis of international experience in preventing criminal offenses in the field of taxation as an important aspect of ensuring the financial security of the state. The work reveals the main approaches used in leading countries of the world to minimize tax criminal offenses, such as tax evasion, fictitious entrepreneurship, illegal VAT refunds, etc. The comparative analysis covers regulatory and legal mechanisms, institutional structure, control and prevention strategies used in such countries as the USA, Great Britain, Germany, France, and Canada. Particular attention is paid to the experience of implementing a tax compliance system based on a risk-based approach to control, trust in a bona fide payer, accounting automation, and the use of artificial intelligence to detect evasion schemes. The tools of electronic tax administration are considered in detail, in particular electronic declaration, digital identification of payers, and analytical platforms for processing large amounts of tax data. Special emphasis is placed on the importance of interagency and interstate cooperation, which is implemented through information exchange mechanisms, participation in global initiatives.

Based on the analysis, effective preventive models are identified, focused on improving tax culture, stimulating voluntary tax payment, and introducing incentive systems for conscientious payers. The article also highlights the issue of criminalization of certain types of tax violations and approaches to their criminal prosecution. The need to introduce adapted foreign practices into the Ukrainian legislative and administrative field is substantiated, taking into account the level of economic development, digitalization, institutional efficiency, and legal culture. The article contains proposals for improving national tax policy aimed at reducing criminogenic risks in the field of taxation.