Responsibility for violation of tax law in the United States

  • H. O. Kryshtal Doctor of Economic Sciences, Assistant Professor of Accounting and Taxation Department, Interregional Academy of Personnel Management, Kyiv, Ukraine http://orcid.org/0000-0003-3420-6253
Keywords: civil and law responcibility, offenses, US legislation, sanctions

Abstract

The article reveals the content of the violation of tax law. The content of legal responsibility, which consists in the obligation imposed by the state to be responsible for the committed offense within the proper legal procedure, is formulated. The main types of tax offenses are briefly identified and the essence of the application of sanctions is revealed. The differences between civil liability for violations of tax law in the United States from the tax legislation of Ukraine, which is mixed in nature, as it has signs of both civil and administrative liability.

The purpose of the article: to briefly investigate and identify the main types of offenses in tax law in the United States and compare with similar offenses in the field of taxation in Ukraine.

The scientific novelty of the work is the analysis of theoretical aspects and definitions of the nature of liability of taxpayers in case of offenses. A two-sanction offense study in the United States qualifies as both a crime and a felony, as civil liability does not preclude criminal prosecution (as opposed to experience and legal law in Ukraine).

Conclusions. The theoretical aspects of offenses in the United States are analyzed. It was found that in the United States, two sanctions are applied to tax violations, and the offense is classified as both a crime and a crime, because civil liability does not preclude criminal prosecution. Civil liability for violations of tax law in the United States is neither administrative nor civil in the typical Ukrainian sense and is mixed, as it has features of both civil and administrative liability.

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Published
2022-02-18
How to Cite
Kryshtal , H. O. (2022). Responsibility for violation of tax law in the United States. Scientific Papers of the Legislation Institute of the Verkhovna Rada of Ukraine, (1), 70-77. https://doi.org/10.32886/instzak.2022.01.07