COMPARATIVE LEGAL CHARACTERISTICS OF SOME TAX CRIMES IN THE REPUBLIC OF KAZAKHSTAN AND UKRAINE

Abstract

In this paper, the author’s conducted a comparative legal analysis of a number of tax crimes under the criminal legislation of Kazakhstan and Ukraine. The authors note that in contrast to general crime, the feature of tax crimes is their high latency, expanding the means of their implementation, which increases public danger and the effectiveness of combating them, affects the state of economic security, reducing economic opportunities due to lack of public funds. . The study of the systemic links between tax crimes remains a relevant area of research, as it is their understanding as a component of economic crime that opens up effective ways to ensure economic security. In contrast to general criminal crimes, the features of tax crimes are their high latency, the variety of ways to commit them, which increases the public danger and the effectiveness of countering them, affects the state of economic security, reducing the economic opportunities of society due to the non-receipt of funds for state needs in the budget. The study of the systemic links of tax crimes remains an urgent area of scientific research, since it is their understanding as a component of economic crime that opens up effective ways to ensure economic security. The peculiarities of bringing a person to criminal responsibility and release from it under the conditions of compromise have been studied. The authors came to the conclusion that today it is impossible to talk about the existence of a single approach to the issue of illegal actions in the field of taxation, which would require bringing the perpetrator to justice. The author’s believes that to protect the economy and ensure economic security of the States adequate replenishment of the budget at the expense of tax revenues further modernization of the criminal law and offers the author's articles 244, 245 of the Criminal code of the Republic of Kazakhstan.