Criminogenic determinants of tax crime: problems and solutions

The article presents an analysis of the moral and ethical foundations of tax legal relations and responsibility for their violation, questions about the causality of tax crimes. Materials and Methods: In the course of the study, the opinions of both domestic scientists and foreign researchers on the causality of committing tax offenses and crimes were used. General scientific methods were also used: statistical method, dialectical method of cognition, systematic approach, induction, deduction, analogy, analysis, synthesis, etc. The Results of the study the motives of tax crimes are highlighted in the work: mercenary, political and intellectual. Some philosophical parallels on the issues of tax duty have been established, the transition to voluntary tax payment has been determined. Findings and Conclusions: the most urgent reasons for the growth of the level of tax crime in the Russian Federation are highlighted, specific ways to reduce the level of tax crime are proposed. The positive elements of the application of "social trust system" in China were established.