FAILURE TO MEET DEADLINES IN TAX LEGAL RELATIONS: ARE THERE ALWAYS CONSEQUENCES?
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 6, Issue
Abstract
The article is devoted to the research of one of the topical issues of the tax law, which is related to the compliance of the participants with the tax relations of the terms of fulfillment of their obligations. Duration of taxpayers’ performance of their tax liability is one of the defining criteria for its proper execution. The taxpayer has the right to count on the fulfillment by the state of a counter-obligation to ensure compliance with his rights in the implementation of such a duty. Unfortunately, the current tax legislation contains a number of gaps and conflicts that make it impossible to talk about compliance with the principle of legal certainty in the tax legal relationship to the fullest extent. In our opinion, one of these gaps, which is a rather significant problem, is the lack of consequences of non-observance by the supervisory authorities in the course of their tax control, while the breach of the time limits for the performance of their duties by taxpayers always entails a number of adverse consequences for them. This, undoubtedly, leads to a disturbance of the balance of public and private interests in the field of tax relations. Paying taxes and fees is a constitutional duty of everyone. First of all, the fulfillment of this duty consists in the necessity to act exclusively in accordance with the requirements of the tax legislation, which in turn provides for the establishment of appropriate procedural rules that will serve as the basis for the tax actors to exercise their legal rights and obligations. System analysis of tax legislation suggests that any statutory duty of the taxpayer corresponds to setting deadlines for their implementation and consequences in the form of legal liability or other consequences for failure to comply with such terms. Failure by the same supervisory authorities to terminate only in some cases have well-defined consequences, which, on the one hand, are favorable to the taxpayer, and on the other hand, lead to budget losses because of the failure or improper performance by the officials of the controlling body of their duties.
Authors and Affiliations
Н. А. Маринів
Keywords
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