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Meretskaya N. A.

        Meretskaya Natalia Alexandrovna is Candidate of Science (Law), Associate Professor of Department of Criminal and Legal Studies at Far Eastern State Transportation University.

E-mail: kaf_ugpd@festu.khv.ru


The paper discusses issues of essential elements of tax violation. The author analyzes an object, a subject, objective and subjective aspects of tax violation and distinguishes their specifics. The author also provides definitions of tax violation regarded as one of the types of social deviations and its legal essence, described in the RF Tax Code and other laws and regulations.

Tax administration is a specific form of law enforcement, based on collection, evaluation and production of evidence. Decisions and acts of tax inspection (law enforcement act) are the main forms for evidence analysis and validation.

The fact to be proven is the essence of tax violation, primarily an objective aspect, i.e. an unlawful act, which is found and proven by the tax authority with an inspection act and decision of this tax authority.

An unlawful act may be active, e.g. deliberate statements of false facts in the tax declaration, balance sheet offences like falsification or destruction of primary documents. Besides, it may have a passive form like failing to submit a tax declaration within a statutory period, withholding information about accounts open in credit institutions, ignoring taxation authorities' requests for information (data).

The author discusses particular types of evidence, primarily accounting documents.

        Key words: taxes, legal relation, culpability, tax legislation, penality, object, subject, objective and subjective aspects, responsibility, corpus delicti.

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