Home  Journals  International Accounting  20(218) - 2012 May

Types of tax offences and sanctions for their commission

Available online: 24 May 2012

Subject Heading: Taxation

JEL Classification: 

Authors analyze the operating tax laws, judiciary practice of the Russian Federation and the CIS countries concerning responsibility for tax offenses. The measures of the responsibility stipulated by the tax legislation, pursue not only retaliatory, but also the preventive objective which directed on the formation of tax discipline of the subjects of tax relationships. The development of the tax law should move in a direction of achievement of the primary objective - the maximal filling of budgets of all levels by money resources from tax revenues. At the present phase the tax legislation of the Russian Federation is still in the stage of formation, including the norms adjusting the responsibility for tax offences. It speaks that the area of tax relationships is one of the most dynamical. The economic activities include a lot of situations, requiring the special approach, and at the same time should be considered in strict conformity with the law.

Keywords: responsibility, tax offence, tax sanction, fine, practice of tax legislation, state budget, economic activities

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive