Fine in the tax law: between a method of providing and sanction

Abstract

Doctrinal idea of the
tax and legal nature of fines can be reduced to three areas, according to the fine which
means: as a means of support; as a sanction; as such, has a dual legal nature
(consisting properties sanctions and way of security). No matter what the legal nature
give a penalty (penalties mode support, double) confer on her performance
compensation function.
Paper main body. The position on the legislator specified penalty as a way to
ensure or warrant by itself can not be decisive for its legal nature. Timely and full
payment of taxes and duties include calculating fines. Penalty is a complement to the
amount unpaid on time taxes and fees, as occurs after conversion of such amounts in
arrears. The fine is an additional burden for property taxpayers, compared to its initial
obligation to pay taxes and fees. Interest penalties are the result of the expiry of the
duty to pay taxes and fees. The fine is enforceable as of its payment obligation goes
beyond the obligation to pay taxes and fees. Penalty should compensate the delay
budget revenues provided the amounts of taxes and fees. Penalty in the tax law
should be seen as compensation sanction, which provides prevention of crime and
compensation for late payment of taxes and duties to the relevant budgets.
Size of fines consists of several elements: the statutory interest penalty amount;
the period of delay in payment of taxes and fees; amount by which the penalty is
charged. In Ukraine tax law is fine-compensatory penalties, due to its calculation
both unpaid taxes and duties on time and in the amount of fines. Penalty can perform
the function of compensation subject to its charging only for the amount of untimely
paid taxes and fees, the accrual of penalties for the same amount of other
compensation contrary to its purpose. It is necessary to amend the Tax Code of
Ukraine, which resulted in the penalty should be assessed only on the unpaid taxes
and duties on time.
Conclusions of the research. By its tax and legal nature of compensation is
fine sanction for violation of terms of payment of taxes and charges applied in the
form of interest accrued on unpaid on time taxes and fees. Late in tax law is the
sanction for violation of terms of taxes and duties, which resulted in the detention of
tax revenues to the respective budgets. Belonging to the measures of tax penalties and
legal liability of predetermined complementary with respect to the amount of taxes
and fees that were not paid on time. Creating additional burden for property
taxpayers, providing additional income to the respective budgets penalty has tax and
legal nature of compensatory sanctions