XII Международная студенческая научная конференция Студенческий научный форум - 2020

Taxes are the main link of the economic system as a whole, by which the state ensures its obligations. The state aims to increase tax revenues of budgets of all levels, and taxpayers seek to reduce their tax burden, which leads them to commit tax offences. The essence of a tax offence and liability should be considered in more detail in this regard.

 

The purpose of this study is to consider the concept of a tax offence and to analyse measures for its preventing.

The concept of a tax offence is legislatively enshrined in Article 106 of the Tax Code of the Russian Federation. “A tax offence shall be understood to be a wrongfully committed unlawful (in violation of tax and levy legislation) act (action or inaction) of a taxpayer, a tax agent or other persons for which liability is established by this Code” [1].

The dictionary of Economics and Finance contains the following definition of a tax offence. Tax offences are illegal acts of the taxpayer committed by intent or ignorance and requiring punishment in accordance with tax legislation [2].

In the present paper the definition reflected in the Tax Code is followed.

Prevention or punishment of tax offences is a serious task that should be addressed by specialized state bodies, because taxes are the main source of income for the country's budget.

Prevention of tax crimes and offences is a system of economic, organizational, technical, legal, educational measures aimed at compliance by legal entities and individuals with tax laws. It is focused on

- identifying and eliminating the causes and conditions conducive to the commission of tax crimes;

- identification of persons prone to commit crimes, offences in the field of taxation of persons and the provision of preventive and educational impact on them;

- prevention of prepared tax crimes and offences.

The main tasks for the prevention of tax offences are:

Impact on the causes and conditions that contribute to the commission of tax crimes (social prevention).

Prevention of types and forms of criminal behavior in the field of taxation, prevention of tax crimes by certain groups of people (criminological prevention).

Prevention of the commission of tax crimes and offences by individuals (individual criminological prevention).

Tax offences must be avoided not only by force, but also by active outreach and preventative methods using the media.

The main tool for preventing tax violations is tax control, and in particular cameral and field tax audits, which are aimed at preventing tax arrears to the state budget.

Encouragement of conscientious taxpayers can become an effective way of preventing tax offences. This can be achieved by reducing the tax burden on certain categories of taxpayers.

To improve the situation in the field of taxes and fees, it is necessary to ensure maximum equality and justice in taxation by simplifying the tax system. It is also necessary to form a legal position among citizens to properly fulfill the duties of paying taxes and fees.

Thus, if the simplification of tax legislation is impossible, there is a need to create a system of tax education of citizens, as well as to expand the range of tools for advocacy. In addition, the effectiveness of preventive measures in the field of combating tax offences entirely depends on the degree of their preparation and sophistication, the competence and professionalism of the officials of the bodies implementing them. Prevention of tax offences should deal with bodies, officials, who do not allow violations of tax legislation.

The most part of taxpayers commit offences in the field of taxes and fees due to ignorance of tax legislation or incorrect interpretation, as well as due to the complexity of tax reporting and other types of interaction with tax authorities. To solve such serious problems, it is necessary to carry out a whole range of measures that need to be implemented. These measures include development of the concept of creating a tax education system in the Russian Federation, conducting explanatory work with taxpayers using modern technical means, development the concept of providing consulting services to taxpayers.

Thus, the development of the Russian tax system requires the mandatory improvement of control over the payment of taxes and fees, the constructing of a system for the prevention of tax offences by detecting and preventing the causes that contribute to their commission.

References

1. Налоговый кодекс РФ [Электронный ресурс]. – URL: http://kodeks.systecs.ru/nk_rf/

2. Словарь экономических терминов [Электронный ресурс]. – URL: https://slovar.cc/ekon/term/2336802.html

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