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
