VIOLATION OF THE ORDER OF SUBMISSION OF THE INCOME DECLARATION AS THE BASIS OF ADMINISTRATIVE RESPONSIBILITY
Journal: INNOVATIVE SOLUTIONS IN MODERN SCIENCE (Vol.1, No. 37)Publication Date: 2020-03-27
Authors : Kostyantyn Prohorov;
Page : 76-84
Keywords : administrative responsibility; tax relations; administrative tort; procedure for the submission of declarations; the purpose of administrative responsibility;
Abstract
The subject of the article is the determination of the essence of a violation of the procedure for submitting a declaration of income as the basis of administrative responsibility. The author determined that, by its legal nature, the income statement of individuals is a form of tax reporting, performs three functions: preventative, informational and educational. The article states the goal of establishing the procedure for submitting declarations as providing a system of tax control in the field of personal incomes with more systematic, structured and transparent. The author found that the investigated administrative tort constitutes a violation of the obligation of a certain category of individuals to systematically provide them with objective and reliable information about their income, the types of which are determined by tax legislation.
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Last modified: 2020-03-27 21:06:22