CRIMINAL LIABILITY FOR TAX EVASION IN THE CONTEXT OF EUROPEAN INTEGRATION

Abstract

The article analyzes the criminal law problems of tax evasion in the context of European integration. Taxation problems in Ukraine arise in relation to various business entities. This affects the state budget, mandatory payments and the financial security of every citizen of Ukraine in the future. People engaged in trading business, providing services, and renting out apartments evade taxes. At the same time, the issue of bringing them to justice, and even more so the settlement of this issue, remains open. In addition, there are still many problems regarding the practice of applying criminal liability for tax evasion, particularly in the context of European integration. Criminal liability for tax evasion, as well as the regulation of taxation issues, should be brought into line with European legislation as well as according to generally recognized principles, in particular the principle of proportionality. The state should report to taxpayers on the intended use of these funds. Every citizen should have the opportunity to openly see how his taxes are spent. It has been established that the war in Ukraine also affected certain issues related to taxation. In particular, questions arose regarding the taxation of volunteers who were going to donate on their own cards. The problem of double taxation of citizens living abroad has intensified as well. Regarding the war in Ukraine, as well as the emergency situation related to the COVID 19, the world and national economy are under a real threat of a deep economic crisis. Ukraine, like most foreign countries, is taking certain steps regarding the introduction of tax benefits, deferrals regarding the payment of a single social contribution, submission of a tax declaration, etc. At the same time, you need to think strategically and think about what will be used to replenish the budget. It is equally important to avoid double taxation.