Karpenko N. Penalty in tax law

In the work the analysis of the dynamics of legal regulation of penalties in the territory of modern Ukraine from the beginning of the twentieth century was conducted. Differentiated approaches to determining the nature of fines in tax and civil legal relations. The most fundamental approaches are considered when a fine is considered as: a) a way of providing; sanction; b) a dual legal entity. The analysis of the fine as a way of ensuring is carried out along with the characteristics of other types of security measures. Among them, the mechanisms of tax collateral and administrative seizure of assets, which are different among themselves in terms of constituent property rights, are limited. Penalty, unlike tax pledges and administrative seizure of property, does not perform the function of procedural security - it has a remedial character. It is emphasized that in the tax relations the fine and the fine can not be called single-ranking categories. Within the differentiation of the categories of "fine" and "fine", a distinction is made between the concepts of "interest", "penalty", "penalty". The impossibility of identifying categories of "sanction" and "measure of tax-legal coercion" is proved, since the content of the latter is much wider. It is specified that both fines and penalties are applied only in tort relations, and emphasis is placed on the different purpose of these measures - the imposition of a fine is punishment, and fines - restoration of the violated right to use the state's monetary resources and stimulate the payer as soon as possible to repay the tax debt. In the analysis of the functional purpose of the fine, it is characterized as a bidirectional measure of tax coercion, when the penalty can be applied also in case of untimely payment by taxpayers, and in case of improper performance of their duties by the controlling bodies - the timely return of the amounts of the budget reimbursement. It is noted that the penalty in the tax law performs simultaneously three functions - preventive, stimulating and compensatory.