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Abstract. The article focuses on the issue of white-collar crime, examining its pervasive and harmful impact on society, especially during periods of social and political instability. White-collar crime typically involves offenses committed by individuals in high-status positions—such as business executives, government officials, and politicians—who exploit their social standing and access to resources for personal or financial gain.

The article analyses the theoretical and legal aspects of criminal liability for evasion of taxes and fees (mandatory payments) in the current context. In particular, the authors analyse the concept and features of criminal liability, as well as the grounds for its occurrence.