CRIMINAL POLICY IN THE SPHERE OF LIABILITY FOR TAX EVASION: STATUS, TRENDS, PROSPECTS

The approaches of the legislator to the issues of criminal liability for tax evasion over the past decades are analyzed, modern trends in the development of criminal law in this part are determined. A conclusion is made about the need to adjust a number of areas of the relevant criminal policy based on modern challenges to the country's financial security and the realities of the socio-economic situation. The relevant proposals are accompanied by initiatives to change some provisions of regulatory legal acts.