TAXPAYER’S FAULT: A RETROSPECTIVE OF LEGISLATION

Abstract

In the article, a retrospective review of the legislation was carried out, which determined the fault of the taxpayer. This made it possible to follow the process of development of the wine category in tax and legal regulation. Attention is focused on certain provisions of jurisprudence, which corresponded to the provisions of the legislation and became the basis for rethinking and implementing the concept of guilt in tax and legal regulation. The scientific provisions regarding the guilt and its forms of the tax payer of a natural and legal person have been analyzed. It is emphasized that the formation of guilt, as a basis for bringing the taxpayer to legal responsibility, is formed in the context of the fulfillment of the tax obligation, based on its element – obligation. It is noted separately that guilt as an element of a tax offense develops in the context of rethinking and introducing financial responsibility. Before the formulation of provisions on financial responsibility, the taxpayer's guilt was considered as an element of the subjective characteristics of administrative offenses, civil torts and crimes. It is noted that legal liability according to general rules should be incurred for a specific intentional act, and not generally for non-fulfilment of a tax obligation. In the context of the protective function of law, the necessity of compliance as an element of the implementation of such a norm by tax payers, etc. is determined: in the manner established by law; in the amounts established by law. This division was supposed to become the basis for development, including responsibility for non-payment of taxes. The problems that need to be solved are outlined, in particular, regarding the distinction between a "tax offense" and other actions of taxpayers that do not contain guilt as an element of such an offense, but for which financial responsibility is applied. It has been proven that the updated concept of guilt in tax-legal regulation is the first step towards the formation of the approach of "joint" fulfillment of the tax obligation, which is comprehensive and is performed by the taxpayer and the tax authority in the manner determined by law.