GENERAL ISSUES OF PREVENTION OF TAX CRIMINAL OFFENSES

Authors

  • Serik Seitovich Karzhaubayev

DOI:

https://doi.org/10.52026/1994-408X_2020_63_5_135

Keywords:

prevention of tax crimes, General social goals of prevention, special criminological goals of prevention, individual goals of prevention, tax policy, policy of reasonable taxes

Abstract

The article deals with General issues of prevention of tax crimes. It is determined that the prevention of tax crime is a set of political, economic, legal and social measures implemented by the state aimed at preventing or minimizing the risks that are the basis for the growth of tax crime. There are three goals of prevention of tax crimes: General social, special criminological and individual.

General social prevention is complex, has a wide range, affects almost all types of crimes and its application is important and necessary at the level of public policy. It is revealed that the main component of political measures to prevent tax crimes is the state's tax policy, which is aimed at forming the tax system necessary for regulating the country's economy by introducing, increasing or reducing taxes. On the basis of scientific understanding, the General social goals of prevention of tax crimes are investigated.

There are several areas of tax policy, the first policy of maximum taxes, the second – economic development policies and the third – a policy of reasonable taxes. Depending on the political and economic situation, one or another policy is applied. During the pandemic, the policy of reasonable taxes remains the highest priority for the countries of the Eurasian economic Union. The main risk of non-receipt of taxes to the budget is the so-called "shadow economy", when many entrepreneurs work in a semi-legal state, when there are various obstacles to business development.

It is established that tax policy should combine incentives for conscientious taxpayers and strengthen the responsibility of unscrupulous ones. In addition, tax policy should take into account the financial situation of taxpayers based on the principles of reasonableness.

Published

23.11.2021

How to Cite

Karzhaubayev К. С. С. (2021). GENERAL ISSUES OF PREVENTION OF TAX CRIMINAL OFFENSES. Scientific and Legal Journal «Bulletin of the Institute of Legislation and Legal Information of the Republic of Kazakhstan», 5(63). https://doi.org/10.52026/1994-408X_2020_63_5_135