Disclosure of tax crimes in the consumer market in the context of digitalization

Introduction: The article considers the issue of decriminalization of consumer market facilities, where tax offenses have recently become widespread. Within the framework of this paper, the author attempts to offer, based on a selective study of scientific works, operational practice, and emerging criminological situations, an approximate version of a structural and content-based model for operational and investigatory methods for detecting tax crimes in these facilities. The need to develop this model is primarily due to several factors: traditional methods and techniques in the digital age are not fully effective; existing solutions are outdated; actions taken by criminal organizations (such as splitting businesses or conducting multiple financial transactions) contribute to the further criminalization of taxation; and the need to fund national projects (programs) before government agencies.