Features of bringing to administrative liability for tax offenses

Abstract

In this article, the author presents and analyzes the most typical problems that arise in practice in the process of bringing persons to administrative responsibility for tax offenses. A special emphasis is put on real cases, therefore the article contains references to decisions taken by Ukrainian courts on these cases. The author investigated the problems concerning the definition of elements of the composition of an administrative offense. In practice, there are cases where at least one element of the offense is not established. So, this problem is very relevant. The subject of membership, the admissibility of evidence, and procedural violations in drafting a protocol are partially touched upon. The main text of the article is divided into content sections. There are four of them. The main research material is presented there. The subject described in these chapters complements the logic and content of the general topic to which the article is devoted.

Purpose. The subject of research in science is always some kind of phenomenon, regularity, etc. The subject of this study is some problems, which should be addressed with the aim of their further prevention in the process of tax authorities. However, the purpose of the article is a bit different, it has a purely scientific character.

Methods. For this, the author uses judicial practice on the imposing of administrative sanctions for offenses provided for in Articles 163-1–163-4 of the Code of Ukraine on Administrative Offenses. The study of the problem is carried out by the author by analyzing specific cases from judicial practice. Repeatedly the author refers to previously published scientific works.

Results. Problems that arise in the process of imposing administrative sanctions on some tax offenses are considered mainly not in terms of science. The author has set the purpose to consider this from the point of view of jurisprudence. So, the purpose is a scientific understanding of the most pressing issues. The author was able to understand all the issues raised in the article. The purpose of writing the article is fully achieved.

Conclusion. Return of materials or closure of proceedings is a legal consequence of the incorrectness of the materials of the case. if deficiencies were made, even during the minutes and during the proof stage, court shouldn’t make the other decision if deficiencies were made, even during the drafting a protocol and during the proof stage. Ultimately, potentially offenders are easily avoiding the use of administrative sanctions. This means the ineffectiveness of the authorities in the area of preventing tax administrative offenses. So, it is necessary to pay attention to these, most typical problems.