Peculiarities of administrative liability for violation of tax legislation by taxpayers

The article analyzes scientific approaches to determining the place of administrative liability for violation of tax legislation in the existing system of legal liability. The scientific approaches to interpreting the essence of administrative liability for violation of tax legislation by taxpayers are analyzed and generalized. The author considers the features of the onset of administrative liability for violation of tax legislation by taxpayers in accordance with the current legislation of Ukraine. It is determined that a tax offense is an unlawful, guilty act, expressed in the form of intentional or unintentional influence or inaction of the subject of tax legal relations, violates the rights and interests of participants in this type of social relations, for which the legislation establishes a certain liability of a financial, administrative or criminal nature. The illegality of a tax offense consists in failure to comply with the legal form of this act, the guilt consists in committing this offense intentionally or through negligence. The causes of tax offenses can be various factors - legal, economic, moral. It is substantiated that responsibility for committing offenses in the tax sphere has a set of features inherent in administrative responsibility, which allows us to conclude about the administrative-legal nature of responsibility for tax offenses. It is argued that administrative responsibility for violating tax legislation is a component of the system of legal responsibility for illegal behavior of taxpayers in general, and the system of administrative responsibility in particular. It is noted that administrative responsibility for offenses in the tax sphere is a rather multifaceted and complex phenomenon. The author draws conclusions, and also proposes a definition of administrative responsibility for violating tax legislation.