Duvanskyі O. Coercive measures related to breach of duty to pay taxes and fees

The thesis investigates the problem of determining the nature of coercive measures related to the breach of duty to pay taxes and fees and the formation of criteria for their division into types. In particular, the content of duty to pay taxes is defined and its place in the system of taxpayer duties is found; causes and consequences of a breach of obligation to pay taxes and fees are revealed and summarized; different approaches of determining the place of tax legal coercion in the system of state coercion are generalized and systematized; features that characterize tax legal coercion are found and definition of tax legal coercion is offered; measures of tax legal coercion, used in cases of breach of duty to pay taxes and fees, are systematized and classified; legal nature and system of coercive interim measures, related to breach of duty to pay taxes and fees, are determined; signs of financial responsibility as a measure of the tax legal coercion, used in cases of breach of duty to pay taxes and fees, are revealed; characteristics of coercive collection of taxes and fees (tax debt) as an exceptional measure of tax legal coercion is given; the order of application of coercive measures such as, administrative arrest of property, tax lien, stop of debit transactions on taxpayer's bank account, fine, financial responsibility, is disclosed. As the result of provided analysis some practical recommendations of improving current tax legislation are offered.