Handusenko D. Administrative and legal support for the prevention of tax offenses

The thesis is based on an analysis of theoretical studies and practice of administrative and legal support crime prevention in the field of taxation identified and established the causes and conditions of their commission developed recommendations for improving the current legislation and enforcement. The concept and features of prevention of tax offenses, investigated the relation of prevention, combat and prevent tax offense. Find the place of tax offenses in the modern system of criminal and administrative liability. The features of the object the prevention of tax offenses and granted him a thing as public relations arising in the implementation of state tax policy and related full or partial waiver of tax relations subjects implement their obligations defined by law. It defines the scope of competence of the prevention of tax offenses, which are public authorities, local governments and civil society actors who have certain statutory powers in the relevant field. We characterize the forms, methods and forms of prevention of tax offenses. The directions of increase of efficiency of administrative and legal support of the prevention of tax offenses. Measures harmonization of administrative law in the field of prevention of tax offenses.