Determinants that influence the commitment of criminal offenses in the field of taxation

The article analyzes determinants, causes, and conditions contributing to criminal offenses in the field of taxation. Tax-related criminal offenses are defined as illegal acts aimed at tax evasion or avoidance of other mandatory payments to the budget, violating tax legislation, and harming the state’s financial system. These offenses can take various forms and cause both economic and social consequences. Special attention is given to a comprehensive examination and analysis of factors underpinning tax crime, including socio-psychological instability in society, low tax consciousness among taxpayers, economic difficulties faced by businesses, distrust towards state authorities, political tensions, corruption risks in regulatory bodies, and other factors. The article highlights and examines the current state of Ukrainian legislation on taxation and criminal liability for tax crimes, emphasizing existing contradictions, gaps, and the lack of genuinely effective enforcement mechanisms. It has been established that tax crime has a complex nature combining economic, organizational-legal, and psychological (mental) aspects. The authors underline the necessity of reviewing certain provisions in criminal and tax laws to ensure clear consistency and advocate for raising the professional standards of tax officials and law enforcement personnel. It is noted that the determinants influencing the commission of criminal offenses in taxation cover diverse factors that facilitate the emergence and spread of such offenses, encompassing economic, social, organizational, and legal elements. In conclusion, the authors argue for the systematic improvement of national legislation and its practical application to enhance the effectiveness of combating criminal offenses in taxation. They also highlight the necessity of harmonizing Ukrainian approaches to combating tax offenses with internationally recognized standards.