Hadzhiieva A. Administrative and legal support for liability for committing offenses in the tax and financial spheres

The dissertation defines the essence and content of administrative and legal support for liability for committing offenses in the tax and financial spheres based on a comprehensive analysis of available scientific and regulatory sources. The scientific novelty lies in the fact that the dissertation is a comprehensive study of theoretical problems of administrative and legal support of liability for committing offenses in the tax and financial spheres in order to determine effective and scientifically substantiated directions. It is determined that the application of liability measures for committing offenses in the tax and financial spheres occurs in compliance with such stages as: establishing the legal fact of violation of the norm, its reflection in procedural acts and qualification; procedure for bringing to responsibility; execution of the decision in the case. It was found that the imposition of penalties on a violator of financial and tax discipline requires the supervisory authorities to collect appropriate evidence to establish the fact of the relevant actions, consisting of: documentary information on the proper implementation of the State Budget and local budgets, financial and planning acts; documents of control measures (audit acts, certificates (acts) of inspections, documents on technical and depreciation inventory, external inspection and observation, materials of the audit opinion and other documents). It was determined that the decision to apply liability for budget violations can have different forms depending on the type of sanction: a decision to apply measures of influence, a court ruling on administrative penalty, an order (order) on disciplinary penalty or others. It was established that the decision to apply measures of influence (except for a warning, which can be announced immediately in the audit report) is issued by the authorized body in the form of an administrative act (order, decision) after reviewing the audit materials. A conclusion was made on the need to amend the current legislation in order to increase the effectiveness of the implementation of liability for committing offenses in the tax and financial spheres, which is formalized in the author's legislative draft (Appendix B to the dissertation), which provides for amendments to: 1) clause 56.3 of Article 56 of the Tax Code of Ukraine by revising the term provided for the exercise of the right to an administrative appeal in a tax dispute from 10 working days to 30 working days; 2) clause 61.1 of Article 61 of the Tax Code of Ukraine, where it is necessary to rethink the category of "tax control"; 3) paragraph three of Article 86.1 of the Tax Code of Ukraine regarding the understanding of the category of “inspection report” as a document drawn up in cases provided for by this Code, confirming the fact of conducting an inspection and reflecting its results, which may include conclusions and judgments of the supervisory authority; 4) clause 111.4 of Article 111 of the Tax Code of Ukraine, where the definition of repetition of the committed offense should be improved; 5) to part one of Article 118 of the Tax Code of Ukraine regarding the establishment of liability for violation of the deadline and procedure for submitting information on opening or closing accounts/electronic wallets, a report on accountable accounts; 6) to Article 13 of the Law of Ukraine “On Local State Administrations”, which should be supplemented with clause 12 in the following wording: “12) implementation of an information policy aimed at preventing offenses in the tax and financial spheres”.