Prevention of Tax Offense as a New Power of Tax Authorities in the Tax Process

Purpose of the study. Since citizens pay taxes at the expense of their own property, which are the main financial basis for the existence of the state, the state, as a political and legal entity dependent on society, must honestly and continuously create conditions in which human life, health and dignity are the highest value. At the same time, the results of its activities declared by the state should not be imaginary, but reliable and verifiable, that is, such that there would be ways to actually create in the minds of the taxpayer a vision of such obvious advantages of paying taxes that would cover the very possibility of the emergence and development of an intention to evade their payment. This is the purpose of preventing the commission of tax offenses, the features of which are discussed in this article.

Conclusions. The importance of introducing the prevention of tax offenses in a civilized and democratic state has been proven, and therefore the need to shift the emphasis in the tax process from the control and punitive function of tax authorities to the function of preventing the commission of tax offenses to increase trust between the state and society is justified. The author proposes to divide taxpayers into three target groups and formulates the content of preventive measures for each selected group.