THE RELATIONSHIP OF THE CONCEPT “SUBJECT OF OFFENSE” AND “RESPONSIBLE SUBJECT” IN TAX LEGISLATION

Abstract

Abstract. The article examines the main aspects of the concepts “subject of an offense” and “subject of responsibility” within the scope of tax law. It analyzes contemporary approaches and positions regarding the understanding of these concepts in modern tax law doctrine. It is found that within the context of modern legislation, the categories of “responsibility” and “offense” are used simultaneously, and their merging is observed, which can be explained by the legislator’s emphasis on one of the functions of legal responsibility – the punitive one. Such a situation arises from the very essence of tax law, where the priority of the right to restore the compensatory aspect for the injured party (the state) is directed, and the occurrence of negative consequences for the subject of responsibility. The article emphasizes the mutual responsibility of the state and individuals in tax law, which entails certain mutual obligations. It is noted in the article that not all subjects of law are subjects of offense in tax law. The focus is on the “positive” responsibility of tax law subjects: the state, representatives of official and service personnel of supervisory and tax authorities, and taxpayers. It is mentioned that the category of “responsibility” should not be applied solely to emphasize the punishment of a person who has committed unlawful acts (i.e., its negative aspect – the offense), but as an incentive for the conscientious fulfilment of the obligations undertaken. In this regard, negative responsibility (offense) is not characteristic of the state, as the state compensates for damage caused by actions, not of its own making, but for the offenses of others – its official representatives. The article clarifies the essence and distinguishes between the concepts of “subject of responsibility” and “subject of offense,” which is considered necessary for further research into issues in tax law.