ACTUAL ISSUES OF TAX AGENTS’ LEGAL RESPONSIBILITY IN UKRAINE
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 5, Issue
Abstract
The article is devoted to the study of legal liability of tax agents in Ukraine. It has been determined that tax agents are subject to financial, administrative and criminal liability in accordance with national legislation. It was found out that financial responsibility is an independent form of legal liability, which provides for imposing on the tax agents a fine for committing tax offenses defined by the Tax Code of Ukraine. It has been established that financial responsibility has specific features, including the fact that the imposition of a fine does not exclude administrative or criminal penalties. Indicated that the legislator directly determines that the tax agent is a subject of the offense under Article 127 of the Tax Code of Ukraine. Although the author concluded that analysis of the subject matter of the tax offenses allows to attribute tax agents to the subjects of offenses under Articles 120, 123, 126 of the Tax Code of Ukraine. Based on the analysis of court practice on the attraction of tax agents to administrative liability is drawn a conclusion about the prevalence of action/ inaction of tax agents under Article 163-4 of the Code of Ukraine on Administrative Offenses and the insignificant amount of the fine as a type of administrative penalty provided by the above mentioned article. Accordingly, it is proposed to reconsider its size in the direction of increase in order to prevent tax agents from committing an offense under Article 163-4 of the Code of Ukraine on Administrative Offenses. It is revealed that criminal liability is the most serious form of legal liability of the tax agent. It is determined that among the wide range of criminal offenses, tax agents are the subjects of responsibility under Article 212 of the Criminal Code of Ukraine “Evasion from payment of taxes, duties, obligatory payments”.
Authors and Affiliations
К. Д Янішевська
Keywords
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