ENFORCEMENT OF FINANCIAL AND LEGAL LIABILITY FOR TAX VIOLATIONS AT THE PRESENT STAGE

Abstract

Financial and legal liability for tax offenses is an important institution within the legal system that directly impacts economic stability and the effective functioning of the state. In light of contemporary global challenges and transformations in tax systems, ensuring the proper fulfillment of tax obligations by economic entities has become a key issue for safeguarding economic security and maintaining the stable functioning of the state’s financial system. The relevance of studying financial and legal liability for tax offenses stems from the need to improve enforcement mechanisms and minimize tax risks that negatively affect state budgets and economic development.

Tax offenses encompass a wide range of illegal actions, from underpayment of taxes and fees to deliberate tax evasion through the use of schemes and legal loopholes. Such activities pose a serious threat to the financial stability of the state, as they result in significant losses in budget revenues. These losses, in turn, reduce the state's ability to finance social programs, infrastructure projects, healthcare, education, and other key areas of public life.