PRINCIPLES OF THE APPLICATION OF TAX SANCTIONS

Abstract

The article explores the rules for imposing tax sanctions, such as legality, single-time, not adding tax sanctions, responsibility for guilt, presumption of innocence, justice. The author of the article formulates the rules for imposing tax sanctions as the principles for setting tax liability measures, which should be followed when imposing a tax penalty. At the same time, it is stressed that the penalty fee is not a measure of responsibility for committing tax offenses, which means that the formulated rules do not apply to cases of accrual. The principles of imposing tax sanctions are allocated on the basis of an analysis of the law on taxes and fees, as well as materials of judicial practice in accordance with the general principles of legal responsibility.