PECULIARITIES OF THE PROCEDURAL MECHANISM OF APPLICATION OF FINANCIAL LIABILITY FOR TAX OFFENSES

Abstract

The article is devoted to the presentation of the peculiarities of procedural mechanism of application of financial liability under the legislation of Ukraine. The article analyzes financial liability as a separate and independent type of legal liability. It is demonstrated that financial liability has enough signs to qualify it as an independent kind of legal liability. The concept of financial liability is defined as social relations between the state in the person of the authorized bodies and the violator, which arise as a result of a violation of financial and legal norms and mean the application by the authorized state bodies to the violator of financial and legal sanctions, which are ensured by the public coercion in order to stop the violation, also to compensate the caused damage caused and to protect public interests in case of violation. The definition of the tax offense is given. The legal regulation of the mechanism of application of financial liability for tax offenses is specified. The authorized bodies (State Tax Service of Ukraine, State Customs Service of Ukraine) and their authority to apply financial liability for tax offenses are considered. The procedure of application of financial responsibility for tax offenses is depicted. It is proved that sanctions for tax offenses are a prophylactic measure to prevent this offender and other persons from committing tax offenses in the future. The essence of sanctions for tax offenses is compensation for damage caused by the entity's improper performance or failure to perform tax duties. The article considers the peculiarities and problems of the application of the penalty and fine as types of financial sanctions for violation of tax legislation. Cases and rules for exemption from financial liability for committing tax offenses during martial law in Ukraine are considered.