LEGAL GROUNDS OF RESPONSIBILITY FOR VIOLATIONS OF TAX LEGISLATION

Abstract

The article deals with the legal bases that determine the types and grounds of liability for violation of tax legislation. It has been noted that public compulsion in the tax sphere is implemented through the mechanism of legal responsibility established by law. Special attention was paid to the specific features associated with responsibility for violation of tax legislation.

It has been established that in accordance with the Tax Code of Ukraine, the financial, administrative and criminal liability for violation of tax legislation concerning taxpayers and other subjects of tax offenses can be applied. It depends on the composition of the offense and the degree of its social danger.

The analysis of legal grounds for liability for violation of tax legislation has been done using an integrative approach, which includes the complex application of legal science’s assets in such areas as Tax Law, Administrative Law and Criminal Law.

It has been found that financial responsibility is applied for the committing of a tax offense according to the Tax Code of Ukraine in one of these two forms – financial fines or penalties – or simultaneously. Special attention was paid to the characteristics of the tax offenses’ subjects. It has been underlined that during 2018–2023, a number of changes were made to Chapter 11 of the Tax Code regarding the identification of special subjects of tax offenses.

The certain aspects of administrative responsibility for violation of rules in the field of taxation are analyzed. A number of components of administrative offenses in the tax sphere, provided for by the Code of Administrative Offenses, are highlighted.

The description of criminal liability for evasion of taxes and fees provided for by Article 212 of the Criminal Code of Ukraine is given.

It has been concluded that the special feature of liability for violation of tax legislation is its compensatory and punitive nature.