TAX AVOIDANCE AS A THREAT TO ECONOMIC SECURITY: WAYS AND METHODS OF COUNTERACTION (DOMESTIC AND FOREIGN EXPERIENCE)
Journal Title: Baltic Journal of Economic Studies - Year 2018, Vol 4, Issue 3
Abstract
The article is devoted to separate issues of the use of criminal law in the regulation and protection of economic relations, as well as the question of the effectiveness of using such a method to ensure the country’s economic security. The comparison of methods and methods used in Ukraine, the USA, Germany, Spain, Belarus, which consisted both in the criminalization of certain acts and in the introduction of incentive and incentive rules for taxpayers. The subject of the study is the issue of criminalization and decriminalization of certain social relations in the field of economic security. First of all, it concerns the sphere of payment to the budget of taxes and other mandatory payments. The purpose of the article is to identify the factors that negatively affect the development of the modern economy. Also, the study revealed and analysed the differences in the formulation of laws that provide for liability for tax evasion in order to find out the effectiveness of the latter. Methodology. During the research, a complex of general scientific methods was used: the system – in the process of a comprehensive study of the system of criminal legal influence on the participants of the considered social relations; formally-dogmatic – when analysing the legal composition of crimes involving criminal liability for tax evasion; comparative-legal – within the framework of comparison of provisions of the current Criminal Code of Ukraine and legislation on criminal liability of foreign countries; statistical – for the analysis and generalization of empirical information. Conclusions. Indicates the need for concentration of efforts aimed at carrying out preventive activities in the field of public relations, which, in turn, will contribute to the timely detection and termination of illegal activities, which is a serious threat to the economic security of each civilized country. The general concept for a set of measures that effectively and timely counteract certain socially negative (dangerous) tendencies that should take place today in the sphere of economic relations both in Ukraine and abroad is developed and proposed. The authors expressed their own proposals regarding the improvement of the law on criminal liability for the issue raised.
Authors and Affiliations
Serhii Minchenko, Olena Oliinyk, Andrii Borovyk
Keywords
Related Articles
- EP ID EP560799
- DOI 10.30525/2256-0742/2018-4-3-172-178
- Views 93
- Downloads 0
STRATEGIC FINANCIAL ANALYSIS OF THE FLOUR-AND-CEREALS INDUSTRY’S ENTERPRISES CAPITAL
The article is devoted to the theoretical and methodological principles of strategic financial analysis of capital. The purpose of the investigation is to develop the methodology aspects of the capital structure optimiza...
INVESTING AND PRODUCTION-FINANCIAL ACTIVITIES OF TNCS’ IN THE CONDITIONS OF GLOBALIZATION
The purpose of the work is an exposure of modern tendencies of investment policy of TNC. Research of degree of a particular branch engaged in globalization processes. Mathematical, analytical and abstract-logical methods...
INNOVATION INFRASTRUCTURE OF UKRAINE: ASSESSMENT OF THE EFFECTIVENESS OF THE ACTION AND WAYS OF IMPROVEMENT
The article substantiates the key role of processes of formation of an effective national innovation system, which directly provides the innovative development of the national economy of the country. The article defines...
A METHODOLOGICAL APPROACH TO THE STRATEGIC ANALYSIS OF FOOD SECURITY
The objective of present work is to substantiate the use of tools for strategic analysis in order to develop a strategy for the country’s food security under current conditions and to devise the author’s original techniq...
MACROECONOMIC RISKS: CLASSIFIED FEATURES, METHODS OF MEASUREMENT, MITIGATION PATTERNS
The article deals with the essence, factors, and patterns of macroeconomic risks mitigation. The purpose of the paper is to summarize and present a classification of systemic risks, to analyse principles and methods of m...