GENERAL SOCIAL MEASURES TO PREVENT CRIMINAL OFFENCES IN THE SPHERE OF TAXATION

Abstract

The article comprehensively analyzes general social measures to prevent criminal offenses in the sphere of taxation as a key element of the state policy of financial and tax security. It is emphasized that tax criminal offenses are the result of a complex interaction of economic, legal and socio-psychological factors, and therefore effective counteraction to them is impossible without a systemic impact on the general conditions of the functioning of society and the economy. It is substantiated that general social measures form the strategic basis of prevention, contributing to increasing the level of tax culture of the population, strengthening trust in state institutions, stabilizing the economic environment and creating conditions in which tax evasion becomes economically unprofitable and socially unacceptable. It is emphasized that general social measures to prevent criminal offenses in the field of taxation should be understood as a holistic criminological system of interconnected economic, legal, organizational and institutional, social and educational mechanisms aimed at reducing the level of crime in the field of taxation, ensuring financial stability and tax security of the state. Their implementation is complex and aimed at forming a social environment in which conscientious tax payment and honest entrepreneurship are socially approved models of behavior. It is concluded that the effectiveness of the system for preventing tax criminal offenses depends on the consistency of general social measures with special criminological and criminal law instruments. It is proven that in the conditions of reforming the tax system of Ukraine, the priority task is the development of a comprehensive preventive policy based on a combination of economic incentives, high-quality legislation, cultural and educational work and the institutional capacity of the state.