ADMINISTRATIVE LEGAL LIABILITY FOR VIOLATIONS IN THE FIELD OF FINANCIAL AND TAX POLICY IN UKRAINE: HISTORICAL AND LEGAL MODELS AND EXAMPLES

Abstract

The scientific article is devoted to the research and comprehensive analysis of legal responsibility of an administrative nature for violations in the field of financial and tax policy in Ukraine from the standpoint of historical and legal models and archetypes. It is argued that until the beginning of the 20th century, the science of administrative law was not marked by sufficiently numerous scientific achievements, but their significance lies in the fact that their general theoretical foundations are still used today. At the same time, in general, the issue of administrative responsibility was considered and implemented quite weakly and changeably, which was connected with the priority of criminal legal methods of legal regulation and the application of its measures and mechanisms in the conditions of application of the institution of responsibility. A clear confirmation of this thesis is the fact that the first codified legal act dedicated to administrative offenses and liability appeared only in the first half of the 20th century. It was concluded that until the middle of the 20th century, no systematized legislation dedicated to administrative liability for offenses in the field of taxation had been created, and the first legally defined administrative penalties were characterized by a clear criminal and repressive nature. The specified circumstances can be quite rightly explained by the fact that the presence of clear legal norms would limit the authorities in their powers in relation to taxpayers. Meanwhile, in the process of law enforcement practice and legislative activity, tax liability gradually branched into criminal and administrative, moreover, the latter was contained in various interpretations in numerous regulatory and by-laws, which did not allow it to be clearly delineated. In general, during the entire period of the formation of administrative responsibility for violations in the field of taxation, the authorities were in no hurry to limit themselves to any limits in the punitive policy in relation to the main subject of filling the state budget − taxpayers, and administrative prejudice became a fundamental principle of administrative law and state policy.