Year: 2025
Type: article
Abstract: The approaches of the legislator to the issues of criminal liability for tax evasion over the past decades are analyzed, modern trends in the development of criminal law in this part are determined. A conclusion is made about the need to adjust a number of areas of the relevant criminal policy based on modern challenges to the country's financial security and the realities of the socio-economic situation. The relevant proposals are accompanied by initiatives to change some provisions of regulatory legal acts.
Author: Yu. RUDENYA
Language: English
Topic: Criminal Law and Policy
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410187928