International experience of legal regulation and evidence in criminal proceedings in the field of taxation
Bibliographic record
Abstract
It is determined that in Ukraine, during the martial law period, criminal law provisions regarding the protection of the taxation system have not changed. Paying taxes is a constitutional obligation of every citizen. Article 67 of the Constitution of Ukraine imposes on everyone the obligation to pay taxes and duties in the manner and amounts established by law. However, the desire of business entities to reduce or avoid their tax liabilities has created a number of tax evasion schemes in the Ukrainian tax system. Since the problem of combating tax evasion is one of the most acute for Ukraine, the author emphasizes that it is necessary to take into account the international experience of legal regulation and the practice of proof in foreign countries on this issue. World experience and history show that this problem is acute not only for our country, but also for other countries with developed economies and a high level of legal awareness of the population, as well as effectively functioning law enforcement agencies. The article discusses the experience of such countries as France, Canada, Germany, Kazakhstan, and England. The author emphasizes that in the modern legal science of Ukraine, in the context of evidence assessment and due to the deepening of the adversarial principles of criminal proceedings, the issue of standards of proof is becoming relevant. However, despite the fact that a lot of attention has been paid to this issue in the national legal literature, in practice there are still many unresolved issues, which emphasizes the relevance of the topic, especially with regard to the implementation of positive foreign experience in Ukrainian legislation. It is noted that in the countries of the Anglo-Saxon legal system, proof traditionally plays a significant role. At the same time, it is not typical for continental legislation and jurisprudence. Thus, the rules for assessing evidence in Anglo-Saxon and continental jurisdictions differ significantly. Based on the results of the analysis, the author concludes that a systematic approach is needed in introducing general and special measures to prevent criminal offenses in the field of taxation in Ukraine, and also that it is necessary to use evidence and proof in this category of criminal proceedings, taking into account the experience of other foreign countries.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.016 | 0.015 |
| Meta-epidemiology (narrow) | 0.000 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.011 | 0.021 |
| Scholarly communication | 0.017 | 0.010 |
| Open science | 0.002 | 0.010 |
| Research integrity | 0.004 | 0.009 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".