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.

is public legal relations arising from the

payment of taxes and other obligatory payments to the budget and state

extra-budgetary trust funds.

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..

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.

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.

1) 2)

FINANCIAL SANCTIONS FOR TAX FINANCIAL SANCTIONS FOR TAX VIOLATIONS 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 tax evasion is defined as an offense for which there is administrative, disciplinary and criminal liability.

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.

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.

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.

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) 16 years;c) 18 years;d) 21 years.