Administrative and legal instruments to combat offences in the field of taxation

Abstract

     In this scientific article, the author analyses the concept, types and content of administrative and legal instruments. It is noted that thanks to administrative and legal instruments, the state creates the necessary legal conditions for economic growth, achieving social justice, environmental protection, modernisation of the management system, etc. Among the administrative and legal instruments, a number of basic and well-established ones can be distinguished: regulatory legal acts, administrative procedures, administrative and legal agreements, institutional and organisational means, sanction mechanisms, control and supervision instruments, etc. However, the author agrees with the position of other scientists that it is advisable to disclose specific instruments of public administration activity through the prism of the system of its institutional and functional characteristics in a certain sphere of social activity. Thus, in particular, it is seen that the administrative and legal instruments for combating offences in the field of taxation today should include: tax control, information exchange, administrative responsibility, interagency cooperation and digitalisation. Thus, in particular, the use of e-government tools, digital registers and artificial intelligence algorithms allows us to increase the transparency of fiscal administration, reduce corruption risks, promptly detect violations and respond to threats in the field of taxation in a timely manner. The interaction of tax authorities with law enforcement agencies is another important aspect of preventing offences in the field of taxation. Inspections are a central element of the administrative and legal mechanism for ensuring fiscal discipline, but their effectiveness largely depends on integration with other measures. The mechanism for providing tax benefits is also of great importance. We believe that the outlined list of tools is not exhaustive, and other administrative and legal tools for combating offences in the field of taxation can be identified.