Levels of coordination of law enforcement activities in the tax sphere under the legal regime of martial law

Abstract

The article emphasises that the levels of coordination of law enforcement activities in the tax sphere under the legal regime of martial law reflect the gradation of relatively separate components of the provision of this process, on which the activities of special coordination subjects for a certain level are organised with their own specific tasks and functions assigned to them. Methodology. The scientific research is based on both general and special methods of scientific knowledge. In particular, the method of documentary analysis and formal-legal and analytical methods have been used in the process of analysing the provisions of individual regulatory legal acts, in particular the laws of Ukraine, as well as international documents, as well as the works of domestic scientists, which provide a comprehensive analysis of these provisions. Structural-logical and system-functional methods have been used to analyse the meaning and individual features of the levels of coordination of law enforcement activities in the tax sphere under the legal regime of martial law; to investigate the international, national, regional and local levels of coordination. Results. The article establishes that coordination at the international level allows strengthening the information and analytical potential of Ukraine in documenting violations, promptly exchanging information between jurisdictions, and identifying cross-border tax evasion schemes. The national level of coordination of law enforcement activities in the tax sphere under the legal regime of martial law involves the formation and implementation of state policy in this area, aimed at ensuring national stability in times of crisis. At the national level, it is important to institutionalise coordination tools and mechanisms and create national coordination centres (committees, etc.), which may include representatives of the leadership of law enforcement agencies. At the regional level of coordination of law enforcement activities in the tax sphere under the legal regime of martial law, the specifics of the implementation of local authorities are determined, and the relationships between individual bodies and their structural units are detailed in terms of the general organisation of work, financial support, determination of the organisational structure of bodies and the powers of their structural units. The local level of coordination of law enforcement activities in the tax sphere under the legal regime of martial law allows for the organic consideration of the specifics of a particular community, the criminogenic environment inherent exclusively to it, in the process of tax administration and the detection of relevant violations, and for combining the efforts of tax and other law enforcement bodies with the local community.