International experience of legal regulation and evidence in criminal proceedings in the field of taxation

It is determined that in Ukraine, during the martial law period, criminal law provisions regarding the protection of the taxation system have not changed. Paying taxes is a constitutional obligation of every citizen. Article 67 of the Constitution of Ukraine imposes on everyone the obligation to pay taxes and duties in the manner and amounts established by law. However, the desire of business entities to reduce or avoid their tax liabilities has created a number of tax evasion schemes in the Ukrainian tax system. Since the problem of combating tax evasion is one of the most acute for Ukraine, the author emphasizes that it is necessary to take into account the international experience of legal regulation and the practice of proof in foreign countries on this issue. World experience and history show that this problem is acute not only for our country, but also for other countries with developed economies and a high level of legal awareness of the population, as well as effectively functioning law enforcement agencies. The article discusses the experience of such countries as France, Canada, Germany, Kazakhstan, and England. The author emphasizes that in the modern legal science of Ukraine, in the context of evidence assessment and due to the deepening of the adversarial principles of criminal proceedings, the issue of standards of proof is becoming relevant. However, despite the fact that a lot of attention has been paid to this issue in the national legal literature, in practice there are still many unresolved issues, which emphasizes the relevance of the topic, especially with regard to the implementation of positive foreign experience in Ukrainian legislation. It is noted that in the countries of the Anglo-Saxon legal system, proof traditionally plays a significant role. At the same time, it is not typical for continental legislation and jurisprudence. Thus, the rules for assessing evidence in Anglo-Saxon and continental jurisdictions differ significantly. Based on the results of the analysis, the author concludes that a systematic approach is needed in introducing general and special measures to prevent criminal offenses in the field of taxation in Ukraine, and also that it is necessary to use evidence and proof in this category of criminal proceedings, taking into account the experience of other foreign countries.