Özet:

The article is devoted to separate issues of the use of criminal law in the regulation and protection of economic relations, as well as the question of the effectiveness of using such a method to ensure the country’s economic security. The comparison of methods and methods used in Ukraine, the USA, Germany, Spain, Belarus, which consisted both in the criminalization of certain acts and in the introduction of incentive and incentive rules for taxpayers. The subject of the study is the issue of criminalization and decriminalization of certain social relations in the field of economic security. First of all, it concerns the sphere of payment to the budget of taxes and other mandatory payments. The purpose of the article is to identify the factors that negatively affect the development of the modern economy. Also, the study revealed and analysed the differences in the formulation of laws that provide for liability for tax evasion in order to find out the effectiveness of the latter. Methodology. During the research, a complex of general scientific methods was used: the system – in the process of a comprehensive study of the system of criminal legal influence on the participants of the considered social relations; formally-dogmatic – when analysing the legal composition of crimes involving criminal liability for tax evasion; comparative-legal – within the framework of comparison of provisions of the current Criminal Code of Ukraine and legislation on criminal liability of foreign countries; statistical – for the analysis and generalization of empirical information. Conclusions. Indicates the need for concentration of efforts aimed at carrying out preventive activities in the field of public relations, which, in turn, will contribute to the timely detection and termination of illegal activities, which is a serious threat to the economic security of each civilized country. The general concept for a set of measures that effectively and timely counteract certain socially negative (dangerous) tendencies that should take place today in the sphere of economic relations both in Ukraine and abroad is developed and proposed. The authors expressed their own proposals regarding the improvement of the law on criminal liability for the issue raised.

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