USE OF BLOCKCHAIN TECHNOLOGY AND DIGITAL TOKENS IN COMMITTING CRIMES RELATED TO FISCAL EVASION
Tax crimes cause significant damage to the economy of the country. In the past few years, the number of detected crimes in the field of tax payments has been constantly decreasing. We cannot objectively judge the reasons for such dynamics, but we know for sure that tax crimes have high latency, and using modern technologies makes their detection much more difficult. Systems that work on blockchain technologies are the most dangerous for the tax sphere. The use of digital tokens allows not only to spend arbitrarily large sums through such systems, but also to do it almost unnoticed for any bodies that control the financial sphere. In terms of this article, the author will analyze several illegal acts in the sphere of digital currency turnover, which can be attributed to tax crimes.