DETERMINATION OF THE ESSENCE AND SIGNS OF RESPONSIBILITY FOR COMMITTING TAX AND FINANCIAL OFFENSES

Abstract

It was determined that the application of measures and means of responsibility for the commission of offenses in the tax sphere pursues the goal of restoring law and order in the sphere of tax and fee collection, which is achieved through the use of financial and legal sanctions. It is emphasized that the application of measures of responsibility in both the financial and tax spheres is determined by the normative establishment of a specific procedural order and the granting of law enforcement activities to a circle of authorized subjects, as a result of which an act of individual action is adopted – an act of prosecution. It is emphasized that the understanding of the content of offenses in the financial and tax spheres should be based on the establishment of its illegality, public danger and harmfulness. It was determined that the effectiveness of measures of responsibility for the commission of offenses in the financial and tax spheres depends on the ability of sanctions applied to offenders to achieve a legitimate compensatory effect on legal relations protected by law. It was concluded that the characteristics of responsibility for committing offenses in the financial and tax spheres include its nature, the basis of which is the compensatory nature, which is reflected in its ability not only to punish the offender, but to ensure the restoration of the interests of the participants in the relevant legal relationship. It is well-founded that the responsibility for committing tax and financial offenses is characterized by such features as: regulatory consolidation; establishing the elemental composition of torts; special subject – a participant in tax relations (taxpayer) and a participant in financial relations, among which the subjects of supervision and financial control are important; its ability to restore the violated right and public interest of the state and society; operational nature.