The thesis provides a theoretical generalisation and proposes a new solution to the scientific task, which consists in determining the essence, content and features of the administrative and legal principles of combating corruption offences in the tax sphere of Ukraine, developing proposals and recommendations aimed at improving administrative legislation and solving a set of urgent problems in the specified sphere. As a result of the research, a number of conclusions, proposals and recommendations aimed at achieving the set goal were formulated.
It has been proven that administrative and legal influence is an important tool for regulating economic processes, influencing the investment climate, and stimulating or restraining certain types of activity. That is why administrative and legal influence on the tax sphere should be comprehensive, scientifically substantiated and, at the same time, flexible in order to ensure a rapid response to internal and external challenges.
It has been emphasised that an important criterion for the effectiveness of administrative and legal influence in the tax sphere is the level of taxpayers' trust in the state and its institutions, which, in turn, depends on the transparency, predictability and fairness of tax policy. The presence of an effective system of communication between public authorities and taxpayers, as well as effective mechanisms for protecting the rights of the latter, contributes to the formation of tax discipline and a reduction in the volume of tax evasion.
It has been established that the features of the tax sphere as an object of administrative and legal influence are its clear regulatory definition, a high level of centralisation of management, a close connection with the economic security of the state and the use of complex methods of influence that combine administrative regulation, control, coercion and prevention.
It has been proven that administrative and legal counteraction to corruption offences in the tax sphere is a necessary tool for ensuring the legality, transparency and efficiency of the activities of tax service bodies. In a broad sense, administrative legal counteraction is a set of actions based on the norms of administrative law, which establish the procedure for the activities of authorised bodies, determine the rights and obligations of subjects of tax legal relations, and regulate administrative liability for corruption offences and mechanisms for their prosecution. It has been emphasised that the peculiarity of administrative legal counteraction lies in its regulatory and public-authority nature, since it is carried out exclusively by authorised state bodies, and its mechanism involves close interaction of tax, anti-corruption and law enforcement structures.
It has been proven that administrative and legal norms act not only as a tool for responding to offences but also as a key element in preventing corruption in the tax sphere, forming a legal environment in which corrupt acts become less likely and more risky for potential offenders.
It has been emphasised that administrative and legal norms should take into account the specifics of e-commerce, cross-border transactions, the use of cryptocurrencies and other new financial instruments that can become the object of abuse and corruption schemes. In this context, it is necessary to enshrine in the legislation procedures for prompt response to new forms of tax evasion and undue influence on tax authorities. The effectiveness of combating corruption will significantly increase if legal certainty is improved, personal responsibility is strengthened, incentives for good behaviour are introduced, public control is expanded, modern technologies are actively used, and international cooperation is deepened.
It has been stated that the system of subjects of combating corruption offences in the tax sphere in Ukraine is multi-level and covers both law enforcement agencies and civil society institutions. Its key feature is the combination of bodies of general competence that form and implement state policy in the field of taxation with specialised bodies whose activities are aimed at preventing, detecting, investigating and bringing to justice corruption offences.
