Effectiveness of Criminal Prosecution of Tax Offenses

DOI

10.2991/aebmr.k.210826.022How to use a DOI?

Keywords

threats, fiscal security, taxes, risk, risk assessment, discharge, decriminalization

Abstract

The article focuses on the study of criminal law regulation of tax offenses. Data on threats to the fiscal security of Ukraine are analyzed. Emphasis is placed on the critical threats of avoiding criminal liability for tax offenses and assessing the risks of their spread, and the critical threats are analyzed. The level of risk of spreading threats of avoidance of criminal liability for tax offenses is determined based on the imperfection of the norms of the Criminal Code of Ukraine. It is established that the dominant criminal law measure in this area is an exemption from criminal liability. It is noted that a careful analysis of the effectiveness of such counteraction and the reasons for this state of affairs is limited to practical due to some systemic shortcomings of criminal statistics in general.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mykola Karchevskyi
AU  - Oleksandr Korystin
AU  - Vitalii Komarnytskyi
PY  - 2021
DA  - 2021/08/27
TI  - Effectiveness of Criminal Prosecution of Tax Offenses
BT  - Proceedings of the International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulation Research (BAMBEL 2021)
PB  - Atlantis Press
SP  - 127
EP  - 131
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210826.022
DO  - 10.2991/aebmr.k.210826.022
ID  - Karchevskyi2021
ER  -