Fiscal offence -
is a guilty and wrongful act (action or inaction),
resulting in the failure or improper performance
of ta...
is public legal relations
arising from the payment
of taxes and other
obligatory payments to
the budget and state
extra-bu...
is a person who has
committed a fiscal
offense and is
consistent with signs
established by law. The
subjects of fiscal
off...
In accordance with paragraph 2 of Art. 2 of the Law of Ukraine "The
State Tax Service of Ukraine", the control over the ta...
To implement these objectives, the Tax Authorities is provided with a
number of tax control authority. According to the re...
1) 2)
FINANCIAL SANCTIONS FOR TAX VIOLATIONSFINANCIAL SANCTIONS FOR TAX VIOLATIONS
LIABILITY FOR FISCAL OFFENSESLIABILITY FOR FISCAL OFFENSES
Features of administrative sanctions :
CONCLUSION
The duty of every citizen in Ukraine is the timely
and constant payment of taxes. Intentional or
unintentional ...
1. The object of fiscal offenses is:
a) the public legal relations arising from the payment of
taxes;
b) the economic rela...
2. The subject of tax offenses is:
a) person who has committed a fiscal offense;
b) person who commits a tax offense and i...
3. For what action the taxpayer is not made
responsible:
a) the object of taxation understatement;
b) late payment of taxe...
4. The financial sanctions do not include:
a) penalty;
b) tax debt;
c) tax collection;
d) fine.
5. Administrative charges can be brought only to the person
who has reached at the time of the offense:
a) 14 years ;
b) 1...
The responsibility for the violation of the tax legislation
The responsibility for the violation of the tax legislation
The responsibility for the violation of the tax legislation
The responsibility for the violation of the tax legislation
The responsibility for the violation of the tax legislation
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The responsibility for the violation of the tax legislation

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The responsibility for the violation of the tax legislation

  1. 1. Fiscal offence - is a guilty and wrongful act (action or inaction), resulting in the failure or improper performance of taxpayers financial obligations to the state budget, state trust funds, or State Tax Service authority (official) infringement of the taxpayers’ rights and legitimate interests, for which legal liability is set up.
  2. 2. is public legal relations arising from the payment of taxes and other obligatory payments to the budget and state extra-budgetary trust funds.
  3. 3. is a person who has committed a fiscal offense and is consistent with signs established by law. The subjects of fiscal offense are subjects of taxation. As such, these may appear and others..
  4. 4. In accordance with paragraph 2 of Art. 2 of the Law of Ukraine "The State Tax Service of Ukraine", the control over the tax legislation compliance, the accuracy of calculation, completeness and timeliness of payments to the budget, state funds taxes and duties (compulsory payments) and non-tax revenue is the responsibility of the State Tax Service. Another important objective of this service is to prevent crimes and other offenses ascribed to the competence of the tax police, their disclosure, termination, investigation and proceedings on administrative violations.
  5. 5. To implement these objectives, the Tax Authorities is provided with a number of tax control authority. According to the results, in the case of violations, the tax authorities have the right to apply to individuals and legal entities-violators of tax laws – measures of state enforcement. Enforcement in taxation can be defined as a system of preventive measures (established by law), stopping and restorative nature, applicable to taxpayers - individuals and legal entities - for monitoring and ensuring the rule of law in the tax area.
  6. 6. 1) 2)
  7. 7. FINANCIAL SANCTIONS FOR TAX VIOLATIONSFINANCIAL SANCTIONS FOR TAX VIOLATIONS
  8. 8. LIABILITY FOR FISCAL OFFENSESLIABILITY FOR FISCAL OFFENSES
  9. 9. Features of administrative sanctions :
  10. 10. CONCLUSION The duty of every citizen in Ukraine is the timely and constant payment of taxes. Intentional or unintentional tax evasion is defined as an offense for which there is administrative, disciplinary and criminal liability.
  11. 11. 1. The object of fiscal offenses is: a) the public legal relations arising from the payment of taxes; b) the economic relations arising regarding taxes and duties; c) the relationship between taxpayers about tax; d) the relationship between the taxpayer and the tax authorities.
  12. 12. 2. The subject of tax offenses is: a) person who has committed a fiscal offense; b) person who commits a tax offense and is relevant to the traits established by law; c) only individuals; d) only legal entities.
  13. 13. 3. For what action the taxpayer is not made responsible: a) the object of taxation understatement; b) late payment of taxes, other obligatory payments; c) failure (late submission) to the money orders for payment of taxes and other obligatory payments to the bank; d) give tax returns before the deadline established by the legislation.
  14. 14. 4. The financial sanctions do not include: a) penalty; b) tax debt; c) tax collection; d) fine.
  15. 15. 5. Administrative charges can be brought only to the person who has reached at the time of the offense: a) 14 years ; b) 16 years; c) 18 years; d) 21 years.
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