ПОДАТКОВІ ПРАВОПОРУШЕННЯ: СУТНІСТЬ ТА КЛАСИФІКАЦІЙНІ ОЗНАКИ

Abstract

An analysis of the operational situation in the field of paying taxes and carrying out entrepreneurial activity indicates that tax crime reaches a qualitatively new level, turning into one of the main threats to the state economic security, since it is the economic basis for the existence of organized criminal groups. Such offenses are massive and organized. Any activity of business entities is related to the payment of taxes. The duty of subjects, as taxpayers, is to calculate, declare and pay the amount of tax and due within the established time frame. The article summarizes the main elements of tax debt: tax accounting and payment of taxes and fees. The article summarizes scientific approaches to defining the essence of the concept of "tax offenses". It has been established that the following signs are inherent in the tax offenses: the presence of financial and legal responsibility for violation of tax legislation; social harm, which is expressed in the violation of subjective rights and legal obligations or obstruction of their implementation. The essence of the concept of "social harm" also consists in the ability to threaten with causing socially harmful consequences or their assignment to objects of financial and legal or tax and legal protection. Not every act can be recognized as a tax offense, entailing socially harmful consequences in the field of tax discipline protection, but only an act that violates the norms of tax legislation that establish tax obligations and prohibitions. Only acts that entail the occurrence of guilt should be recognized as a tax offense. This issue requires detailed scientific research in order to formulate a “model of guilt” that will be suitable for further consolidation in tax legislation. Punishments are applied to acts that are characterized by all the signs of a tax offense. Measures of financial and legal responsibility are provided for these actions in tax legislation. The article summarizes scientific approaches to the definition of the classification signs of tax offenses and their types. The types of liability (administrative and financial) have been systematized according to the main types of tax offenses.