RESPONSIBILITY IN THE FIELD OF TAXATION ACCORDING TO THE TAX CODE OF UKRAINE

Abstract

The article highlights the author's position regarding certain aspects of responsibility in the field of taxation. In particular, it is indicated that the concepts of "financial and legal responsibility" and "financial responsibility" are not identical. Also, the approaches of various scientists regarding the interpretation of the specified definitions and their correlation are considered.

It has been established that the Tax Code of Ukraine does not contain a single unified formulation of responsibility in the field of taxation. In particular, the author compiled two tables based on the analysis of the norms of the Tax Code of Ukraine, which relate to the formulation of the concept of responsibility and financial responsibility for tax offenses. It has been found that the norms that determine the responsibility of subjects of tax legal relations are contained not only in special chapter 11 of section II of the Tax Code of Ukraine, but also in some other articles of the code. On this basis, the author singled out 4 groups of subjects of responsibility in the field of taxation, for which the legislator details the procedure for applying the latter outside the limits of Chapter 11, Section II of the Tax Code of Ukraine.

It has been emphasized that in 2023 the Tax Code of Ukraine was amended, according to which tax authorities were given additional powers in the sphere of applying influence measures to violators other than those provided for in Chapter 11 of Section II of the specified Code. In particular, we are talking about the powers of tax authorities to cancel licenses for the production of excise goods, refuse or stop the return of erroneously paid taxes and fees, single contribution for mandatory state social insurance and other payments, refuse to grant installments or postponement of tax debt, as well as refuse or stop the provision of budgetary VAT refunds.

It has been concluded that the Tax Code of Ukraine lacks established terminology regarding the responsibility of subjects of tax legal relations, which can negatively affect both law enforcement practice and the development of the theory of Tax Law and Financial Law of Ukraine as a whole.