FOR SOME ACTUAL TAX VIOLATION RESPONSIBILITY ISSUES

Abstract

At the present stage an effective tax system cannot exist without a sense of responsibility. Payment of taxes is a constitutional liability and the fulfillment of this liability is ensured by tax responsibility measures.

Tax responsibility is the result of tax law violation. Tax responsibility only occurs when a tax offence is committed, the content of the tax responsibility derives in its right to use and in the right of execution, in duty and in actual action.

Taxes are the main element in formation of country’s budget. Acting legislation in some cases vaguely reflects the amount and period of tax liability. Unfortunately for these and other reasons there are often cases when the taxpayer avoids from paying taxes intelligently or irrationally. In order to minimize the number of tax offenses, it is necessary to take joint measures by taxpayers and state.