CIRCUMSTANCES INCITING TO COMMISSION OF TAX OFFENCES AND CRIMES

Abstract

The paper attempts to substantiate the feasibility of an integrated study of the causes and conditions for the commission of tax offences and crimes on the basis of theoretical scientific views on the nature and sources of tax torts and considering the status of legal regulation for the prevention of such unlawful phenomena. Adhering to this position and taking into account the differentiation of the circumstances causing tax evasion, the most critical determinants of these acts of economic, political, technical, moral, legal and organizational character are revealed and considered. The following conclusions, which help to reduce the impact of such destructive effects on the relationship between the state and taxpayers are made: firstly, ensuring the correspondence of tax relations to the real economic conditions; secondly, the stabilization of the political system of the country, the completion of its formation; thirdly, the improvement of forms and methods of tax control, improvement of the professional competency of inspectors; fourthly, the improvement of the tax culture of citizens while enhancing the culture of the state in using centralized public funds; fifthly, reducing the number of changes in tax, criminal and criminal-procedural legislation causing dissociation of the tax inspectors, police officers and investigators on one hand, and enhancing motivation of VAT parties to the violation of legal norms, on the other hand; sixthly, definition of the responsibilities of tax authorities officials to identify the circumstances promoting the commission of tax offences and measures to eliminate them.

Keywords

• taxes
• taxpayers
• tax agencies
• tax offences
• tax crimes
• circumstances inciting to commission of tax offences and tax crimes
• prevention of tax offences
• prevention of tax crimes