The article analyses the theoretical and legal aspects of criminal liability for evasion of taxes and fees (mandatory payments) in the current context. In particular, the authors analyse the concept and features of criminal liability, as well as the grounds for its occurrence.
This article considers theoretical aspects of public regulation of agrarian holdings’ activities in Ukraine through the methods of public regulation. The article examines the influence of the State on holding enterprises in the agrarian sector of Ukraine as on the object of regulation. The necessity of state support for holding enterprises has been scientifically substantiated.
The article explores the main foreign models of the functioning of a risk-oriented tax control system. A search is made for ways to attract foreign experience to improve the domestic tax control system in the context of d ynamic changes in the administrative and legal regulation of this sphere of public relations. The main directions of development of the current legislation are shown taking into account foreign experience
Taxation as a component of the system of higher hierarchical management level is characterized. The place and role of taxation in the system of macroeconomic stimulation of innovation and investment activities are determined. Expediency and necessity of transition to managing taxation with the due account of the metrologically estimated inter-industry links are grounded.