Dyatlenko N. Economic-legal Measures of Prevention of an Evasion the Tax Payment

Object of research: the category, which in the right of Ukraine is defined as an evasion of the tax payment. The purpose of research: definition of concrete economic and legal ways of prevention of an evasion of the tax payment. Research reception and equipment: modern methods of knowledge: of the analysis and generalization, of the sociological researches, formal-logic, system-structural, comparative-legal, methods of the statistical and historical analysis. The theoretical and practical meaning consists in definition of set of economic-legal ways of the prevention of evasion of the tax payment; elaboration of classification of an evasion of the tax payment; a substantiation of set of the economic-legal reasons of evasion of the tax payment. On the basis of the analysis of economic and legal ways of the prevention of evasion of the tax payment the recommendations concerning perfection of the national legislation are developed. The results of research are used by preparation of the offers for the Tax code of Ukraine. On the basis of research a number of subject of an educational course "the Commercial right" and special course "Tax legislation" is developed. The scientific novelty of the received results consists in determination for the first time of economic and legal ways of the prevention of evasion of the tax payment; also in the right of Ukraine the concrete economic and legal ways of the prevention of evasion of the tax payment and basic elements of interrelation of processes shadowing of economy and evasion of the tax payment are determined, the parity of criminal-legal and economic-legal aspects of a category "an evasion of the tax payment" is analysed. Sphere of use are law-making bodies of the central authority; subject of economic activity; economic courts; higher educational institutions.