Peculiarities of preventing offences in the field of taxes and fees

The article is a study of the peculiarities of preventing tax and levy offenses. In particular, it is established that taxes and levies play an important role in the country’s financial system, providing financial resources for carrying out state functions, developing infrastructure, and social programs. An effective tax system affects the financial stability of the state and contributes to its economic development. It has been investigated that administrative and criminal liability are important aspects of combating tax offenses. Administrative liability includes the imposition of fines, penalties, and other sanctions in case of non-compliance with tax obligations. Criminal liability involves holding individuals accountable for intentionally violating tax legislation, including tax evasion or illegal transactions related to tax obligations. The article examines in detail the features of preventing tax and levy offenses, which include a range of measures. It is established that first and foremost, it is necessary to increase the awareness of citizens and enterprises regarding tax regulations and obligations. Wide access to information about tax rules and the consequences of violating legislation promotes conscientious fulfillment of tax obligations. It is determined that the second feature is the establishment of an effective mechanism for monitoring and verifying compliance with tax legislation. This includes setting up an audit system and investigating tax offenses using modern information technologies. Such control helps to detect violations and ensures effective response to them.It is specified that the imposition of strict sanctions for violations of tax legislation is another important component of prevention. An effective system of fines and penalties serves as a preventive measure and a deterrent for potential violators. However, it is important to ensure fairness and transparency in the application of sanctions, avoiding excessive pressure on taxpayers. It has been found that cooperation between government agencies, such as the tax service, law enforcement agencies, and the judicial system, is quite important and has a significant impact on the prevention and cessation of tax offenses. The mutual exchange of information and coordination of actions help to respond more effectively to tax offenses and hold the guilty parties accountable.Therefore, the prevention of tax and levy offenses is an important element in ensuring the financial stability of the state and stimulating its economic development.