SCIENTIFIC AND THEORETICAL ANALYSIS OF SOME ASPECTS OF LIABILITY FOR VIOLATIONS OF TAX DISCIPLINE
DOI:
https://doi.org/10.47390/SPR1342V4I3Y2024N56Keywords:
tax discipline, offenses, tax responsibility, taxpayer, responsibility, legal responsibility, financial responsibility, administrative responsibility, criminal responsibility, object and subjects of offenses.Abstract
This scientific article provides a systematic analysis of the legal basis of legal responsibility for violation of tax discipline. The author tried to illuminate the issue on the theoretical aspects of legal liability for violations of tax discipline. The author’s comparative analysis of the legislation of foreign countries served to reflect the special characteristics of the article. In addition, the article develops suggestions and recommendations based on the analysis of existing problems in this sphere.
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