РИЗИКИ ОДНОРАЗОВОГО ДОБРОВІЛЬНОГО ДЕКЛАРУВАННЯ В АСПЕКТІ ПОДАТКОВОЇ ЗЛОЧИННОСТІ

Abstract

The article raises the issue of Ukrainian tax amnesty (2021) certain risks in the context of analyzing the crime rate in the field of the tax and fee evasion. It was suggested that a one-time (special) voluntary declaration was a way to justify the ineffective activity of law enforcement agencies to investigate criminal offenses under Art. 212 of the Criminal Code of Ukraine. It was established that the low filling of the state budget from the tax amnesty could be explained by the close connection of the criminal offense for the tax and fee evasion and other criminal offenses that were not subject to declaration. It is analyzed that, one-time (special) voluntary declaration can serve as bait to detect illegally legalized income and a number of other criminal offenses in the field of taxation and, on the other hand, – most taxpayers can not use the declaration because for the most part, except in violation of Art. 212 and 212-1 of the Criminal Code of Ukraine, there is a set of other criminal acts. It is determined that the lack of a comprehensive strategy for the state to withdraw from the tax amnesty is an obstacle to the declaration implementation. It is emphasized that the adoption of the law on indirect methods of tax control needs the attention of the legislator taking into account the strengthening of responsibility for those taxpayers who did not use the tax amnesty and those who used but will continue to evade payment or will be involved in various illegal tax schemes or misled the state about the absence of illegal assets at the time of declaration. It is substantiated that the current state of the state’s economy and the military action on the territory of Ukraine prevent the receipt of the most positive results of the tax amnesty.