До проблеми розслідування ухилення від сплати податків, зборів (обов’язкових платежів) у зоні проведення антитерористичної операції

The article is dedicated to an attempt to analyze the problems of investigating evasion from paying taxes, fees (obligatory payments) in the area of antiterrorist operation. The author stated that Ukraine is going through difficult times, Russian military aggression, occupation of the territory of Donetsk and Lugansk regions of Ukraine impose on the agenda significant number of issues as purely security nature and socio-economic, including taxation. It is determined that the issue of taxation peculiarities and investigating evasion from paying taxes, fees (obligatory payments) in the area of antiterrorist operation is also urgent. Analysis of the special scientific literature shows that the problems of temporarily occupied territories functioning is the subject of studies conducted by scholars in different fields. The majority of publications are dedicated to the problems of crime and warfare. However, there are a number of publications concerning problems of taxation and related topics. The investigation of evasion from paying taxes, fees (obligatory payments) in the area of antiterrorist operation as the subject of studies is not researched by scholars in the field of law.