Problem issues of criminal liability for violations of domestic tax legislation

Abstract

The paper reveals the importance of solving the problems of criminal liability for violations of domestic tax legislation as one of the conditions for building a modern democratic society. The legal order in the sphere of public relations is directly dependent on the effectiveness of the measures of legal responsibility, which follows for the violation of the legal norms that regulate them. Criminal liability as a separate type of legal liability is characterized by a special legal, factual and procedural basis for the application of sanctions. Criminal liability for violation of tax legislation is characterized by coercion on the part of state power structures in content and form; provides for the imposition of negative consequences for offenses in the form of certain restrictions in order to protect relationships; contains public and state condemnation of the offender's actions and behavior; the act or inaction committed by the violator is the main reason for prosecution. According to the provisions of the current criminal legislation of Ukraine, guilt is expressed in two forms: intent and carelessness. At the same time, each of these forms also has its own varieties. In accordance with the Criminal Code of Ukraine (Article 212), liability is established for tax evasion, fees (mandatory payments). A special feature of liability for violation of tax legislation is its compensatory and punitive nature. A necessary condition for ensuring law and order in our country in the field of tax relations is the establishment of criminal liability for their non-fulfillment or improper fulfillment. At the same time, the latter should be based on a certain system of principles, i.e., fundamental principles designed to regulate tax relations of a tort nature. The introduction of liability for tax offenses, as well as the corresponding mechanisms for the damage caused to taxpayers, not only allows to protect the rights and interests of taxpayers, but also will contribute to raising the level of legal culture and tax discipline.