FEATURES OF LEGAL LIABILITY OF BUSINESS ENTITIES FOR TAX EVASION

Abstract

It was found that paying taxes is an important duty of every citizen of Ukraine, the functioning of the state depends on its implementation, because the corresponding funds are used to ensure security, education, health care, infrastructure and many other spheres of public life. Without sufficient funding, the government will not be able to provide all citizens with the necessary services and infrastructure. Therefore, tax evasion negatively affects the work of the state and all its institutions, and therefore the quality of life of people. It has been proven that tax evasion is most appropriate to understand the deliberate illegal actions of taxpayers, in particular economic entities, which are aimed at the delib-erate non-payment of the latter by not submitting a declaration of income/profits, incor-rect accounting of income or hiding it, fraud with tax documents, etc. It has been established that the legal responsibility of business entities for tax eva-sion is a negative legal reaction of the state to an offense (an illegal criminal act), which involves the application of state coercive measures to offenders. It is argued that the key features of legal responsibility in the context of the pre-sented problem are the following: detection of relevant offenses occurs in the process of control and supervision activities by tax authorities; a wide list of legal consequences for committing offenses in the relevant field; the state has the right to collect tax debt from the company's accounts without a court decision and without special notification; heads of enterprises bear personal responsibility for tax evasion if they could have prevented these actions by their powers and orders.