REGULATORY PRINCIPLES OF LEGAL LIABILITY FOR TAX OFFENSES AND THE PLACE OF ADMINISTRATIVE LEGAL RULES AMONG THEM

Abstract

The article analyzes the normative and legal principles of legal responsibility for tax offenses and the place among them of the norms of administrative law. It was determined that the lack of tax revenues complicates the financing of social programs, the payment of salaries and pensions. Also, in the conditions of Ukraine’s transition to a market economy and in the conditions of martial law, the growth of tax offenses has become a serious problem. It is noted that crime in this area has become massive, and income concealment schemes are a common phenomenon. The peculiarities of criminal, administrative and financial (tax) liability for offenses in the tax sphere are analyzed. The article also describes a tax offense as an illegal act that violates tax legislation and leads to improper fulfillment of tax obligations. In the course of the conducted research, it was determined that administrative and legal norms are aimed at the legal regulation of tax policy, which is expressed in the public administration of tax relations, distinguishing the status of subjects of tax relations, ensuring control in the field of taxation, applying administrative and legal norms and procedures in the field of tax activities, by collecting taxes or imposing fines for tax offenses. It was determined that an important place among the norms regulating legal responsibility for tax offenses belongs to the norms of administrative law. Tax relations are regulated by administrative and legal norms, that is, laws that are the basis for the legal order in this area.