Defining intent as a form of fault: Implications for taxpayers

Abstract

The relevance of the research topic determines the systematic analysis of individual aspects of responsibility in the field of tax relations regulation. The study of the nature of individual elements of a tax offense is a prerequisite for a detailed analysis of the subjective side of a tax offense. The purpose of the article is to evaluate modern views on the nature and significance of finding out guilt when forming a holistic structure of a tax offense. At the same time, detailing the types of guilt and focusing principled attention on intent becomes important. This is due to the fact that the tax legislation and the specifics of the application of norms intentionally connect different amounts of fines for taxpayers. Achieving the set goal is based on the selection of the basic principles of clarifying the legal nature of the financial sanction depending on the specifics of the intentional behavior of the obliged person. The research uses a broad approach to the analysis of methods of scientific knowledge. The system method is implemented in the assessment of the grounds for the existence of a single system of financial responsibility based on the definition of all elements of the composition of a tax offense. This method makes it possible to build the basis of systematicity on two levels: on the one hand, through the formation of the system of elements of the composition of a tax offense, on the other hand, through the detailing of the system of types of intent. A certain continuation of the system method is the method of comparative analysis. Applying it in the work, attention is focused on the common features of various types of intent, the characteristics of the objective and subjective grounds of the composition of the tax offense. In addition, comparability characterizes the analysis of individual aspects of intent in the sense of criminal law and tax law regulation. The agreement of the prerequisites for the determination of intentionality in the assessment of the behavior of the payer and its application to the assessment of the relevant signs of intentionality were studied. Options for harmonizing the legislation, analysis of the Supreme Court's practice regarding the occurrence of adverse consequences in the form of the application of a fine when detailing the intentionality in the actions of the obliged persons are considered. The level and availability of scientific studies related to the characteristics of the problems included in the analysis of the composition of tax offenses and certain aspects of the assessment of intentionality in the actions of the subjects of the offense were analyzed. On the basis of the conducted research, conclusions were drawn and recommendations were made regarding the assessment of the behavior of tax offenders, the determination of their intent and the application of financial sanctions accordingly.