Оn the issue of liberalization of punishment in the tax area
The article analyzes the legal issue of fair punishment for a tax offence; explores the legal interest of the taxpayer to reduce the value of tax penalty and the duty of the tax authority to take into account this interest; it is proposed in each case of sentencing the taxpayer to take into account the financial damage caused to the state; it is concluded that the modern flat scale of tax punishment is too harsh: without exception, all offences provide for punishment only in the form of monetary penalties (fines); the law enforcement official does not have the opportunity to maneuver in the issue of sentencing, which does not fully meet the goals of tax and legal regulation; the article substantiates the position of the need for a differentiated approach in determining the measure of responsibility of the perpetrator, taking into account the general legal and sectoral principles of proportionality, reasonableness and fairness, depending on the nature and severity of the offense, the amount of damage caused; as an alternative to a monetary fine, it is proposed to introduce such a tax sanction as a warning, as well as the concept of «insignificant act» not previously known to Russian tax law, the use of which seems expedient and justified for some offences with a formal composition.
Keywords: taxpayer; tax authority; legitimate interest; financial damage; punishment; liability; fine; prevention; insignificance of the act; justice.
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