Фінансова відповідальність у податкових правовідносинах

Abstract

This article explores the legal nature and the place and role of financial responsibility in tax relations. The generic and species characteristics of the institute under consideration are highlighted. Various scientific points of view devoted to the study of the institute of financial responsibility in tax relations are analyzed. The article investigates the specifics of financial responsibility of liability in tax relations, by revealing the essence of such concepts as “tax offense”, “violation of tax law”, “financial responsibility”, “tax liability”. The author substantiates the feasibility of fixing, at both theoretical and legislative levels, the terms “tax liability” by which is understood – the system of coercive measures provided for by tax legislation, which is carried out by tax authorities, their officials to obliged entities in relation to payment tax payments, which are applied in due course of procedure, and are related to the occurrence of negative personal, property and organizational consequences for violators in order to combat litigation with offenses and other undesirable consequences in the field of taxation and “responsibility for violation of tax legislation” which means – violation of substantive legal and procedural requirements and requirements enshrined in the normative-legal acts of tax legislation, the purpose of which is to restore law and order the field of taxation and fees by applying to the offender financial and legal sanctions, characterizes the generic and species characteristics of the institute under consideration. The article also reveals the legal nature of the concept of “tax offense” which refers to the unlawful acts (acts or omissions) of taxpayers, tax agents and /or their officials, as well as officials of control bodies that led to the noncompliance or improper fulfillment of the requirements established The Tax Code and other legislation, the control of which is vested in the controlling authorities and “violation of tax law” under which should be understood – unlawful, guilty act (act or omission) yalnist), which is in the field of taxation and lead to failure of fixed tax and legal norms of mandatory requirements, regardless of the type of liability, which is set for his commission. The study found that financial liability in tax relations is characterized by specific substantive and procedural features, enshrined in the legal acts of tax legislation, the purpose of which is to restore law and order in the field of taxation and fees by applying to the offender legal sanctions. The author of the article also analyzed the established case law on establishing guilt in tax relations as a basis for financial liability, and made proposals for improvement of legal support of liability for tax offenses.