REASONS AND TERMS FOR COMMITTING TAX CRIMINAL OFFENSES

Authors

  • Serik Seitovich Karzhaubayev

Keywords:

tax policy, reasons for tax offenses, conditions for tax evasion , economic reasons , moral and psychological reason, moral and psychological reasons, organizational reasons

Abstract

An important condition for the prevention and prevention of tax offenses is the knowledge of the conditions and reasons for committing offenses in the field of taxation. Economic, moral, psychological, legal and organizational reasons are scientifically substantiated and identified, which are considered on the example of the Republic of Kazakhstan, the Russian Federation and the Republic of Belarus.

The economic reasons for committing tax offenses are the most important, they come from the financial condition of tax subjects, the tax burden and the lack of opportunities to ensure the competitiveness of entrepreneurs.

Moral and psychological reasons are characterized by the presence of a negative attitude to the current tax system, expressed in a lack of confidence in the fair distribution of budget funds. The low level of legal culture, as a factor of moral and psychological reasons, is due to the legal nihilism of citizens, ignorance of tax obligations. The third factor of moral and psychological reasons is determined by the self-serving motivation of tax subjects, and is expressed in the desire of taxpayers to avoid taxes, motivating the necessity caused by life difficulties. At the same time, a common disadvantage for all countries is the lack of criminal legal impact on tax offenses, since fines applied to tax subjects are not an effective measure of influence, and therefore this indirectly pushes taxpayers to commit offenses.

The legal reasons are presented in the imperfection of tax legislation, which is characterized by the presence of a huge array of regulations, instability of tax legislation, unclear hierarchy of regulations, weak elaboration of preventive mechanisms for influencing tax subjects.

Organizational reasons are characterized by insufficient organization of tax control. The lack of such control is caused by a number of reasons, which include the ability to avoid taxes by creating "one-day" firms, conducting business without creating a legal entity or without registering as an individual entrepreneur. Moreover, many taxpayers do not provide information about their business activities, they submit so-called "zero" reports, which naturally affects taxation. The low level of knowledge of law enforcement officers themselves aggravates the organizational reasons.

Published

30.09.2020

How to Cite

Karzhaubayev С. С. (2020). REASONS AND TERMS FOR COMMITTING TAX CRIMINAL OFFENSES. Scientific and Legal Journal «Bulletin of the Institute of Legislation and Legal Information of the Republic of Kazakhstan», 3(61). Retrieved from https://vestnik.zqai.kz/index.php/vestnik/article/view/166