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  5. Topical Issues in Improving the Legal Framework for Applying Liability in the Tax Sphere in Ukraine in the Modern Period

Almanac of law. Issue 16 (2025), pages 196–201.

DOI: 10.33663/2524-017X-2025-16-196-201

Isaieva N. K.
Topical Issues in Improving the Legal Framework for Applying Liability in the Tax Sphere in Ukraine in the Modern Period

The article examines topical issues in improving the legal framework for applying liability for violations of tax legislation in Ukraine during the modern period. Attention is drawn to the fact that the challenging conditions of martial law in Ukraine exacerbate the problems of applying liability for tax violations, as the operations of tax authorities and the ability of taxpayers to fulfill their obligations defined by legislation during wartime are objectively complicated. This requires the state to promptly take necessary legal and organizational measures. In turn, courts also have to address practical issues in applying liability in the tax sphere amidst insufficient clarity in legal regulation of several issues, including those related to objective circumstances influenced by martial law in Ukraine.

The author notes that the institution of liability in a modern state is not only a guarantee for ensuring the principle of legality in the functioning of the state and society. Its role in a democratic state increases, particularly in preventing violations of the law through the awareness of participants in legal relations that violations will incur inevitable and fair punishment upon breaching established state norms.

The article analyzes the grounds for applying liability in the tax sphere and examines issues of proving taxpayer guilt in cases of tax law violations. Attention is focused on the fact that applying criminal liability for tax offences involves not only strict punishment for tax evasion in significant, large, and especially large amounts with the presence of direct intent. This type of liability also necessitates mandatory actions by law enforcement agencies as specified by criminal procedural legislation. Therefore, in cases of tax evasion, the intent in the taxpayer’s actions must be established by them rather than the tax authorities.

The author also highlights that the scientific classification of tax violations by their object generally summarizes and covers all types of unlawful acts constituting the objective side of violations in the tax sphere. Thus, the scientific classification can serve as the foundation for specifying and improving the procedures for applying liability in the tax sphere to both taxpayers and tax authorities and their officials.

The article also analyzes problematic issues related to the content and formulation of some provisions enshrined in Ukraine’s Tax Code and substantiates conclusions regarding the necessity of their improvement.

Key words: liability, criminal liability, liability of tax authority officials, tax offense, classification of tax offenses, tax legislation.

References

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