THE PROBLEM OF INVESTIGATING EVASION FROM PAYING TAXES, FEES (OBLIGATORY PAYMENTS) IN THE AREA OF ANTITERRORIST OPERATION
Journal Title: Правовий часопис Донбасу - Year 2017, Vol 59, Issue 1
Abstract
The article is dedicated to an attempt to analyze the problems of investigating evasion from paying taxes, fees (obligatory payments) in the area of antiterrorist operation. The author stated that Ukraine is going through difficult times, Russian military aggression, occupation of the territory of Donetsk and Lugansk regions of Ukraine impose on the agenda significant number of issues as purely security nature and socio-economic, including taxation. It is determined that the issue of taxation peculiarities and investigating evasion from paying taxes, fees (obligatory payments) in the area of antiterrorist operation is also urgent. Analysis of the special scientific literature shows that the problems of temporarily occupied territories functioning is the subject of studies conducted by scholars in different fields. The majority of publications are dedicated to the problems of crime and warfare. However, there are a number of publications concerning problems of taxation and related topics. The investigation of evasion from paying taxes, fees (obligatory payments) in the area of antiterrorist operation as the subject of studies is not researched by scholars in the field of law. The author analyzed the problem of legal definition of the temporarily occupied territories and the area of the antiterrorist operation. It is also founded that the urgent problem of nowadays consists in organization of investigating evasion from paying taxes, fees (obligatory payments) conducting by investigation bodies of the State Fiscal Service. Solving such a problem requires a systematic approach, both by legislature and executive authorities. The author carried out the main problems arising while investigating evasion from paying taxes, fees (obligatory payments) in the area of antiterrorist operation. Such problems include: incomplete of investigative units at the State Fiscal Service due to military events in Donetsk and Lugansk regions; lack of forensic experts licensed to conduct judicial-economic examinations in the area of antiterrorist operation; moratorium on inspections conducting by bodies and officials authorized to exercise state supervision (control) in the field of economic activity; legal uncertainty due to a technical error when adopting Act of Ukraine «On Amendments to the Tax Code to improve investment climate in Ukraine», point No. 134 of which is excluded from the Tax Code of Ukraine (Chapter XVIII-2 TAX POLICE).
Authors and Affiliations
Oleksandr Marushchak
Keywords
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