CONCEPT, COMPOSITION AND QUALIFYING SIGNS OF ADMINISTRATIVE OFFENSE IN TAXATION

Abstract

The article analyzes the concept, composition and qualifying features of an administrative offense in the field of taxation. The methodological basis of the study was the comparative method and the method of interdisciplinary approach. It was determined that taxes are the main source of state income and provide financing for important areas of citizens’ lives, such as education, health care, infrastructure and defense in the system of public administration of the tax sphere, that is why an important aspect is ensuring the application of state coercion measures for offenses in this area. It is highlighted that the legislation currently provides for various types of legal responsibility, among which, in particular, administrative responsibility occupies one of the important places. Administrative responsibility for violation of tax legislation not only punishes the offender, but also aims to prevent future offenses. It acts as a preventive means of a coercive nature, creating conditions for compliance with tax legislation. The basis for administrative liability for violation of tax legislation is the presence of the composition of an administrative offense. The elements of an administrative offense are characterized. It was determined that the object of a tax offense is social relations regulated by the norms of administrative and tax law, which, as a result of action or inaction, cause damage or loss. The objective side is a set of mandatory and optional features defined by the relevant legal norm.The subject of a tax offense is a person who has committed a violation of tax legislation and who, according to the current legislation, can be prosecuted, and the subjective side is the internal side of the act, which reflects the intentions and motives of the person who committed the offense. It was determined that, depending on whether the consequences of the committed offense are taken into account when bringing a person to justice for violating tax legislation, offenses are divided into material and formal.