RESPONSIBILITY FOR VIOLATION OF TAX LEGISLATION

The author investigates the permanent and important problem of the effectiveness of legal regulation of liability for violations of tax legislation. Ensuring tax discipline and mobilizing financial resources are key to the stability and development of state institutions. The article analyzes in detail the legal mechanisms regulating responsibility in the tax sphere and reveals existing problems in the legislative framework, such as uncertainty in the distinction between administrative and criminal responsibility, the ineffectiveness of sanctions, as well as the complexity and length of prosecution procedures. The author draws attention to the importance of observing the rights of taxpayers and the need to ensure their protection within the framework of current legislation. The study offers a comprehensive look at the challenges and shortcomings of the existing system, providing sound recommendations for its improvement. The results of the research contribute to the formation of more effective and fair tax regulations that meet the challenges of modernity and the requirements of economic stability.