Modus operandi of tax evasion as an element of criminalistic characteristics

Анотація

Tax evasion as a criminal offense in the field of economic activity has a significant impact on the economy of Ukraine. In addition, during the Russian aggression against Ukraine, tax evasion seriously affects the security situation, since the actual non-receipt of funds to the state and local budgets reduces Ukraine’s capabilities in defense and reformation during the Russian-Ukrainian war. For this purpose, the author conducted a study to find a place of modus operandi for tax evasion in the structure of criminalistic characteristics, establishing methods of such evasion in judicial practice.

A separate direction of the research was an attempt to identify modus operandi (ways) of tax evasion, since criminal law cannot determine such ways of tax evasion. Research into criminal legislation, judicial practice, as well as scientific recommendations on ways of tax evasion led to the fact that they had to be distinguished into legal and illegal. It was concluded that legal modus operandi (ways) of tax evasion take the form of tax optimization, tax planning, tax minimization or the use of offshore zones. These ways of tax evasion in general should not be considered from the point of view of criminal legislation and the investigation of tax evasion, fees (mandatory payments), if they do not contain other illegal forms or schemes.

A significant number of illegal methods of tax evasion demonstrated their importance for determining the method as an element of the criminalistics characteristics of this crime (Art. 212 of the Criminal Code of Ukraine). The presence of an established classification of illegal methods of tax evasion allowed the author to conclude that it is possible to form an appropriate investigation methodology, as well as micromethods taking into account these methods, which will be useful to the investigator and prosecutor in their activities in practice.