Consideration of the interests of entrepreneurs in the formation of a strategy for effective legislation and evidence in cases of offences related to tax evasion from legal entities

Abstract

Corporate tax evasion remains a significant problem, the complex mechanisms of which require modern criminological approaches to its solution. The purpose of the study was to characterise the interests of entrepreneurs in shaping the strategy of effective legislation and evidence in cases of crimes related to tax evasion by legal entities in Kazakhstan. The research used a number of methods, including data analysis, analogy, generalisation and formal legal methods to study the topic. The main conclusions of the study were the identification of problems in proving tax evasion, especially in cases involving offshore companies and specially created organisations for the purpose of evading tax liabilities. It is worth noting that the operational investigation of cases falling under Article 245 of the Criminal Code of Kazakhstan is subject to close attention, with a particular focus on the role of documentary evidence. The study demonstrated that the presence or absence of financial documentation has a significant impact on the outcome of criminal proceedings in the field of taxation. In addition, the study suggested that Kazakhstan’s tax system could be optimised by introducing simplified tax rates, differentiated sectoral taxation and mandatory electronic invoicing, which could increase transparency and reduce opportunities for tax evasion. The conclusions emphasised that improved investigative procedures and a comprehensive assessment of evidence are crucial for the fair and effective conduct of criminal proceedings. In addition, the study proposed recommendations for legislative changes to strengthen Kazakhstan’s legal framework for combating tax evasion, facilitate cooperation between companies and the government, and stabilise the country’s financial system. This study contributed to the development of reliable methods of detecting and proving tax evasion offences