Theoretical principles of criminal liability for evasion of taxes, fees (mandatory payments) in the field of housing construction
Authors: Ovsii D. 
Published: October 2024

The performance of functions by a modern state in all spheres of life of society and individuals, a high level of social obligations, along with the main traditional tasks of maintaining defense capability and internal order, require a strong and stable financial system. Historical experience shows that payments made by the population to their state were not voluntary and consisted of mandatory, compulsory withdrawal of part of the payer’s funds or property in favor of the state, which in turn contributed to the population’s search for ways to avoid making these payments. The housing construction industry is one of the most risky sectors of the modern economy. According to Article 47 of the Constitution of Ukraine, everyone has the right to housing. The state shall create conditions under which every citizen will be able to build housing, purchase it as property or rent it. According to Article 47 of the Basic Law of Ukraine, the right to housing can be realized by building housing, purchasing it in ownership or renting it, and by citizens in need of social protection - by receiving social housing from the state or local governments free of charge or for a fee affordable to them in accordance with the law. Citizens in need of social protection are provided with housing by the state and local self-government bodies free of charge or for an affordable fee in accordance with the law. Citizens in need of social protection are provided with housing by the state and local governments free of charge or for an affordable fee in accordance with the law. The need for housing construction is growing every year and, as a result, more and more construction companies are entering the market. Today, when thousands of apartment buildings have been destroyed as a result of the hostilities, this need is even more urgent. Therefore, close attention to the activities of developers by the state often manifests itself in a rather drastic change of the so-called “rules of the game”, including in the field of taxation. Given the growth in construction volumes and expansion of the real estate market, tax evasion in the field of housing construction can significantly undermine the state’s financial resources, threaten budgetary sustainability and limit the government’s ability to meet the housing needs of citizens. However, an effective fight against these offenses can contribute to the creation of a perfect tax system and increase financial discipline in the field of housing construction. The article examines the theoretical and legal aspects of criminal liability for criminal liability for tax evasion, fees (mandatory payments) in the field of housing construction, and the provisions of the Criminal Code of Ukraine and other legal acts. The article examines the theoretical and legal aspects of criminal liability for criminal liability for tax evasion, fees (mandatory payments) in the field of housing construction, the provisions of the Criminal Code of Ukraine and other legal acts. The author formulates requirements for improving legislation on tax evasion in the field of housing construction and the need to provide support for housing construction and settle tax issues in this area.