ON THE ESTABLISHMENT OF A SPECIALIZED TRANSNATIONAL TAX CRIME COURT
This article discusses the actual problems of creating a specialized court for the examination of case of transnational tax crimes. Since in the context of closer rapprochement and interaction between national and international law, strengthening globalization processes and increasing the role of transnational corporations in international economic relations, great importance will be given to international justice bodies, which should be based on cooperation and coordination. It seems that, for starters, it might be possible to implement a specialized tax court of a regional nature within the framework of the Eurasian Economic Union. The common economic space of the EAEU, built on the general principles of both the implementation of international economic activity and the proposed general principles of criminal liability for transnational tax crimes, will allow such a body to resolve emerging issues on the basis of unified, common approaches adopted by all countries included in the EAEU. It will help to avoid excessive politicization, as was the case in the practice of the International Criminal Court, which extended its jurisdiction to states with various forms of socio-political structure, which ultimately led to then on-recognition of the results of its activities by individual states. In this regard, the goal is to study the legal basis for the creation of specialized courts in this area. The methodological basis of the study is certain methods of scientific knowledge, among which systemic and comparative legal methods can be distinguished. Results: The study identified problematic issues of international justice that arise in the process of formation and development, which in general are resolvable with the assistance of states and other subjects of international law. This requires the inclusion in the jurisdiction of the International Tax Court of litigation on tax evasion by individuals and legal entities of an interstate nature. Serious crimes of concern to the international community should not go unpunished, their effective prosecution should been sured by taking measures at the national and international levels. The creation of the International Tax Court within the framework of the Eurasian Economic Union has been proposed. The competence of the court, in this case, should include there solutionof tax disputes related to international economic activity within the framework of the EAEU, as well as criminal prosecution for transnational tax crimes in cases established in the Criminal Code of the EAEU member countries. Conclusions: In order to improve the procedures for investigation and consideration of cases of transnational tax crimes, it is proposed to create an International Tax Court within the framework of the Eurasian Economic Union, whose competence should include there solution of tax disputes related to international economic activities within the EAEU, as well as criminal prosecution for transnational tax crimes. The functioning of the International Tax Court will effectively counteract the activities of organizations (primarily transnational corporations) engaged in activities that qualify as transnational tax crimes. The deficiencies in work inherent in the national tax authorities could thereby be overcome, and, consequently, reduced the chances of violators to implement criminal intent.