TOWARDS THE DEFINITION OF THE CONCEPT OF ADMINISTRATIVE- LEGAL ACTIONS AGAINST OFFENSES IN THE SPHERE OF TAXATION IN UKRAINE

Abstract

The article devoted to the importance of combating tax offenses, since not
only the filling of state and local budgets, financing of defense, social, educational,
medical, cultural spheres, infrastructure projects, as well as economic growth and quality of life of citizens depend on this. In real law enforcement conditions, a
whole range of tax offenses arise that require an appropriate response from the
state, in particular through mechanisms of administrative and legal counteraction.
The author defines the key features of any offense as: 1) social danger or harm; 2)
action as a form of manifestation; 3) illegality; 4) conscious and volitional nature.
At the same time, the content of offenses in the field of taxation, in addition to the
above features, is also characterized by a number of other features that are
determined by the peculiarities of financial legal relations. The author emphasizes
that offenses in the field of taxation have not only an economic, but also a social
and legal nature. They undermine the authority of state institutions, violate the
principles of justice and equality, create unequal conditions for business entities,
and provoke a general decline in legal culture.
Administrative and legal counteraction in the field of taxation plays a key
role in ensuring the proper level of tax discipline. It allows the state to effectively
counteract tax offenses without resorting to excessively repressive or slow
mechanisms, maintaining a balance between ensuring budget revenues and
respecting the rights of taxpayers. In the author's opinion, administrative and
legal counteraction to offenses in the field of taxation in Ukraine should be
considered as a set of organizational and legal measures implemented by
authorized state bodies in order to identify, prevent, stop, and legally respond to
facts of violation of tax legislation, by applying administrative influence measures
aimed at ensuring tax discipline, protecting public interests, and restoring the
violated financial and legal order.