PECULIARITIES OF LIABILITY IN FINANCIAL LAW AND FEATURES OF THE LIABILITY

Abstract

The paper is dedicated to issues on peculiarities of the liability in Financial Law and features of the liability. There is stressed, that illegal failure of the taxpayer to fulfill its obligations is hard ignoration of the Constitutional obligation. This obligation reflexes public interest of all members of society, and conscience fulfill of it is rightly recognized as one of the necessary conditions for the existence of society. There is suggested to understand financial liability as specifical type of juridical liability that is obligation of the guilty person who committed an offense in the Tax and Customs Field, to suffer the impact of unfavorable financial and legal consequences of a penalty, applied by the authorized public authorities. There is emphasized, features of financial liability for Tax and Customs offences include: specifical combining of private and public interest in the frame of relationship of Tax and Customs liability that are separated types; presentation of peculiarities of financial and legal sanctions; enshrining the provisions governing tax liability in a separate codified act - the Tax and Customs Code of Ukraine (regulatory basis); appearing on the basis of commitment of tax (Customs) offence (factual basis); specifical special procedure for bringing to justice (procedural basis). There is stressed, that the Tax offence is a socially harmful or dangerous, illegal, culpable act (action or omission) of the taxpayer (including persons who are equal to taxpayer), controlling authorities and its officials, other entities in cases provided directly by tax and Customs Legislation, that which entails criminal, administrative and financial liability. In that, provisions that establish institution of financial liability are included in separated regulative acts, it seems appropriate to consider merging them into a single codified legal act.