| Abstrakt: |
The article examines the international legal principles of combating tax crime based on current legislation and the legislation of the European Union in a comprehensive and systemic aspect. The urgency of conducting scientific research is determined by the need to improve tools for preventing violations of tax and levy legislation, which take into account the inter-branch connections of tax and other branches of legislation. The object of the study was the social relations that develop during the implementation of the norms that provide for combating tax crimes. The subject of the study was international legal acts, norms of Ukrainian and European tax legislation regulating the protection of tax relations. The methodological basis of the work, along with general scientific dialectical and materialistic methods of studying social phenomena, are made up of private scientific methods of cognition: formal-legal and formal-logical; statistical and system-analytical; comparative legal. International and national tax legislation, which combines the regulation of public law and private law relations in the tax sphere, reflects the tendency of private interest and dispositive principles of legal regulation to penetrate into the tax sphere. It is noted that in the system of legal regulators for combating tax crime there are special institutions of legal regulation, regulators of tax relations related to the establishment and collection of taxes, which are more abstract and less defined than the norms of tax law, the fundamental elements of a unified system of tax law forms, related to the establishment of taxes, endowed with general obligation and having an objective nature of the content. The weakening of the role of its determinants at the current stage of the development of tax legal relations is indicated, which is expressed in the conflicting nature of these legal relations, economic and political reasons for tax evasion, problems of tax culture, the severity of taxation, the complexity and instability of legislation on taxes and fees. [ABSTRACT FROM AUTHOR] |
