Фінансова відповідальність юридичних осіб за податковим законодавством України

Abstract

Стаття присвячена висвітленню актуальних питань фінансової відповідальності юридичних осіб за вчинення податкового правопорушення. Наголошується на тому, що фінансова відповідальність юридичних осіб за порушення податкового законодавства є одним із видів юридичної відповідальності, поряд з адміністративною та кримінальною. Запропоновано зміни до структури Податкового кодексу України.

The article is devoted to highlighting topical issues of financial liability that may be applied to legal entities that have committed a tax offense. Since their emergence as independent business entities, legal entities have become the most promising source of tax revenues. Large volumes of turnover of legal entities, their wide integration into production processes, concentration of capital contribute to the development of economic relations in the country and at the same time lead to violations of tax legislation. Legal entities in the theory of financial law and financial legal relations belong to the category of collective entities and act as organized, separate, self-managed groups which exercise their legal capabilities in fi nancial legal relations with other entities as a whole, in a personalized manner. It is emphasized that the tax legislation of Ukraine provides for financial liability of legal entities for violation of tax legislation as one of the types of legal liability, along with administrative and criminal liability. Violation of tax laws by taxpayers, their officials and officials of controlling authorities entails liability under the Tax Code of Ukraine and other laws of Ukraine. The peculiarity of liability for tax offenses is its compensatory and punitive nature, which: 1) the need to reimburse the state for losses incurred as a result of non-compliance with the revenues to the budgets of all levels from taxes and fees; 2) punishment of the offender in order to prevent tax offenses in the future. The author proposes to amend the structure of the Tax Code of Ukraine by separating the section «Liability».