DARK FIGURE OF EVASION OF TAXES, FEES (MANDATORY PAYMENTS): DEFINITION, REASONS, WAYS OF PREVENTION

Abstract

For many reasons, some criminal offenses are not reflected in statistical reporting. In such circumstances, the dark figure of crime occurs.

Taking into account estimates of the level of the shadow economy in Ukraine from various sources, it can be stated that the statistical well-being formed by the quantitative indicators of registered criminal offenses under Article 212 of the Criminal Code of Ukraine is fictitious.

The dark figure of crime as a phenomenon is an inherent crime in general and certain criminal offences and is an important problem for the society of any country.

Among domestic scientists, there is no unified approach to defining the concept of dark figure of crime. The necessity for further study of this issue is due to the need to fill the definition of this criminological category with features so as to accurately convey the essence of this phenomenon, and also not to overload the content with aspects which are not essential for criminology.

The essential features of dark figure of crime, regardless of the causes and consequences of this phenomenon, are their non-reflection or reflection with an incorrect qualification in statistical reporting.

Special attention is paid to the circumstances that determine the existence and spread of dark figure of evasion of taxes, fees (mandatory payments), as well as the main ways to reduce the dark figure of this type of criminal offence.

Along with the general reasons for the dark figure of evasion of taxes, fees (mandatory payments) also have specific reasons related to the objective and subjective characteristics of this type of criminal offense.

Constant changes in the social and political system at the current stage of evolution of Ukraine, introduction of new technologies, means of payment, etc. cause a continuous transformation of the reasons for the existence and spread of the dark figure of evasion of taxes, fees (mandatory payments).

Reducing the dark figure of crime, inter alia, reducing the dark figure of crimes under Article 212 of the Criminal Code of Ukraine, requires a comprehensive approach that includes measures to prevent crime in general, identify and include in statistical reporting already committed criminal offenses, as well as further study and elimination of the reasons for the dark figure.