RESPONSIBILITY FOR TAX OFFENSES OF LARGE TAX PAYERS

Abstract

The article is devoted to the analysis of the main problems of establishing responsibility for tax offenses of large taxpayers and proposals for their solution.

It was concluded that one of the factors that contributed to the increase in the number of tax violations was the liberalization of tax legislation, namely the introduction of a moratorium on tax audits, liberal approaches to the deadlines for filing tax returns. The absence of a controlling component in tax legal relations has caused violations of tax legislation by unscrupulous taxpayers, violations of the rules of conducting business activities in areas controlled by tax authorities.

It was determined that a number of types of liability and special restrictive measures have been implemented in national legal jurisdictions for violation of tax legislation, which should ensure strict compliance with the current legislation. At the same time, the responsibility of large taxpayers should be adequate for the damage caused, the impact of this damage on the public life of the country.

It was determined that the main principle of interaction between large taxpayers and the tax service should be mutual trust, the creation of the most comfortable environment for the fulfillment of tax obligations, and full digitalization of cooperation. The tax service should conduct inspections only after a proper, substantiated conclusion of the analytical service about the presence of risks of abuse and tax evasion. And the effectiveness of risk analysis will be precisely the addition of unpaid tax liabilities and corresponding financial sanctions.

The change of guidelines in the activities of the tax service should provide conditions under which the taxpayer will not be comfortable using tax minimization or tax evasion schemes. The tax service should move from a "controlling body" to a public management body in the tax field with the functions of providing administrative services in the tax field.large taxpayers