ABOUT THE CONCEPT OF TAX LAW OFFICE

Abstract

Financial and legal science has recently begun to study such a category as"tax offense". The issues of punishability and public danger as signs of a tax offense have not been developed and are currently causing lively discussions. In this regard, the author examines the formation of the concept of "tax offense", which was particularly influenced by the legal practice of the constitutional Court of the Russian Federation. The attention is focused on the most controversial issues of the definition of a tax offence, namely, the social danger and the punishability. Special attention is paid to the relationship between the concepts of "tax violation" and"tax offense". It is concluded that at the legislative level it is necessary to distinguish between tax offenses and tax violations, separating the latter not in a special Chapter, but in a separate section of the tax code of the Russian Federation, as well as to differentiate the responsibility of banking organizations depending on three States: intentional form of guilt; careless form of guilt; lack of guilt. At the same time, the General provisions on tax liability must contain a special clause about the possibility of bringing them to tax liability in the absence of guilt.