Open AccessThe role of tax police units of the State Tax Service of Ukraine as subjects of ensuring the system of economic security of the state
Author(s) -
В. І. Мельник
Publication year - 2019
Publication title -
pravovì gorizonti
Language(s) - English
Resource type - Journals
ISSN - 2519-2353
DOI - 10.21272/legalhorizons.2019.i18.p71
Subject(s) - legislature , competence (human resources) , law enforcement , business , revenue , context (archaeology) , government (linguistics) , economic security , state (computer science) , enforcement , tax revenue , public economics , economic policy , law and economics , economics , political science , law , accounting , paleontology , linguistics , philosophy , management , algorithm , computer science , biology
The article is devoted to the analysis of the activity of the revenue bodies and fees for combating tax offenses in terms of ensuring the economic security of Ukraine. The author investigates the work of tax police units in the context of dynamic legislative changes, the results of these innovations are evaluated in terms of the ability of the designated entity to perform its own tasks and functions in full.The urgent need for effective systematic provision of the state’s economic security system is emphasized. Attention is drawn to the probable occurrence of a number of destructive consequences for the national economy as a result of committing tax offenses. It is pointed out that there is a real need for systematic effective counteraction to these criminal acts, especially before the start of the work of a newgovernment body authorized to investigate all these offenses. The current legal position of tax police units is analyzed. The significance is substantiated by the activity of tax police units as a subject of providing the economic security system of Ukraine especially in the current context of active multi-vector legislative changes and the frequent emergence of new challenges for the national economy. The tasks, functions, and competence of tax police units are investigated as a subject of providing the state’s economic security system. The issue of interaction of this law enforcement agency is considered with state and local self-government bodies, subjects of international law, authorized foreign bodies, the public, and others on issues of ensuring the economic security of Ukraine. Found that the key areas of work to ensure the state’s economic security system remains investigations into criminal activities in the area of taxation and the budgetary sphere, the conduct of operational-search measures, as well as the consideration of individual cases of administrative offenses. The important role and other directions of work units of tax police is indicated and proved to facilitate the successful accomplishment of this task.Keywords: national economy, threats to the national economy, a system of economic security of the state, tax offenses, units of tax police SFS of Ukraine.