Penal (financial) sanctions for non-payment of agreed amounts of tax obligations

• Authors: Anna Barikova

Title variants

PL

Sankcje karne (finansowe) za niepłacenie uzgodnionych kwot zobowiązań podatkowych: egzekwowanie prawa w warunkach stanu wojennego na Ukrainie

Abstracts

PL

O celowości badań stosowania sankcji karnych (finansowych) za niepłacenie uzgodnionych kwot zobowiązań podatkowych przesądzają wieloaspektowe i kontrowersyjne relacje, jakie powstają w zakresie poboru podatków i opłat, kompetencji organów kontrolnych, uprawnień i obowiązków ich funkcjonariuszy, odpowiedzialności za naruszenia przepisów podatkowych. Celem artykułu jest ujawnienie cech stosowania sankcji karnych (finansowych) za niepłacenie uzgodnionych kwot zobowiązań podatkowych. Zastosowano współczesne metody ogólnofilozoficzne, ogólnonaukowe i szczegółowe. Omówiono procedurę pociągnięcia płatnika do odpowiedzialności finansowej oraz model fintech przy nakładaniu kar. Wskazano, że datą, od której liczy się termin, w którym można nałożyć karę pieniężną, jest data zapłaty umówionej kwoty zobowiązania podatkowego, a nie data, w której upływa ustawowy termin zapłaty umówionej kary pieniężnej. Przeanalizowano szczególne problemy pojawiające się w związku z datą, od której liczony jest ten termin, a związane z przeprowadzaną przez organ podatkowy kontrolą w zakresie terminowości zapłaty umówionego zobowiązania podatkowego (pieniężnego) oraz stosowania kar za zwłokę podatnika uzgodnionego zobowiązania pieniężnego. Praktyczna wartość uzyskanych wyników polega na tym, że mogą one posłużyć do ustalenia określonych limitów czasowych do obliczenia okresu, w którym można by przeprowadzić izbową kontrolę terminowości regulowania uzgodnionych zobowiązań pieniężnych.

EN

The relevance of the research of applying penal (financial) sanctions for non-payment of agreed amounts of tax obligations has been determined by multifaceted and controversial relations that arise regarding tax and fee collection, competence of controlling bodies, powers and duties of their officials, responsibility for violations of tax legislation. The purpose of the article is to reveal the features of applying penal (financial) sanctions for non-payment of agreed amounts of tax obligations. Contemporary general philosophical, general scientific and specific scientific methods have been used. The procedure for bringing the payer to financial responsibility and fintech model when applying fines have been addressed. It has been adduced that the date from which the period during which a fine could be imposed is calculated is the date of payment of the agreed amount of the tax liability, and not the date on which the statutory payment period for the agreed monetary liability expires. Specificity of the date from which this period is calculated, has been dealt with in terms of the tax authority conducting a chamber audit on the timeliness of payment of the agreed tax (monetary) obligation, and the application of fines for late payment by the taxpayer of the agreed monetary liability is the date of actual payment of the agreed amount of the tax liability. The practical value of the results is that they could be used to establish specific temporal limits for calculating the period during which a chamber check could be conducted on the timeliness for paying the agreed monetary obligations.

Keywords

EN

monetary obligation; tax audits; tax debt; debt repayment; statute of limitations

PL

zobowiązanie pieniężne; audyty podatkowe; dług podatkowy; spłata długu; przedawnienie

• Publisher: Uniwersytet Opolski
• Journal: Opolskie Studia Administracyjno-Prawne
• Year: 2023
• Volume: 21
• Issue: 1
• Pages: 51-62

Dates

published

2023

Contributors

author

Anna Barikova

• National Academy of Internal Affairs of Ukraine

• https://orcid.org/0000000297070106

References

• Abad-Segura, Emilio, Mariana-Daniela González-Zamar, Eloy López-Meneses, and Esteban Vázquez-Cano. 2020. Financial technology: Review of trends, approaches and management.Mathematics 8: 1-37. DOI: 10.3390/math8060951.
• Anstis, Siena, Niamh Leonard, and Jonathon Penney. 2023. Moving from secrecy to transparency in the offensive cyber capabilities sector: The case of dual-use technologies exports. Computer Law & Security Review 48: 105787. DOI: 10.1016/j.clsr.2022.105787.
• Chin, Warren, and Author Notes. 2019. Technology, war and the state: past, present and future. International Affairs 95(4): 765-783. DOI: 10.1093/ia/iiz106.
• Ducuing, Charlotte. 2022. A legal principle of innovation? Need for an assessment against the principle of democracy. Law, Innovation and Technology 14(2): 237-266. DOI: 10.1080/17579961.2022.2113667.
• Fei, Lanfang. 2023. Regulation under administrative guidance: The case of China’s forcing interoperability on digital platforms. Computer Law & Security Review 48: 105786. DOI: 10.1016/j.clsr.2022.105786.
• Flissak, Kostiantyn. 2019. Economic sanctions and the specificity of their positioning in contemporary international relations. Actual Problems of Law 1: 72-80.
• Goodell, John. 2020. COVID-19 and finance: Agendas for future research. Finance Research Letters 35: 101512. DOI: 10.1016/j.frl.2020.
• Guitton, Clement, Aurelia Tamò-Larrieux, and Simon Mayer. 2022. A typology of automatically processable regulation. Law, Innovation and Technology 14(2): 267-304. DOI: 10.1080/17579961.2022.2113668.
• Huggins, Anna, Mark Burdon, Alice Witt, and Nicolas Suzor. 2022. Digitising legislation: connecting regulatory mind-sets and constitutional values. Law, Innovation and Technology 14(2): 325-354. DOI: 10.1080/17579961.2022.2113670.
• Koval, Yuliia. 2022. Peculiarities of exemption from financial and legal responsibility for violation of tax legislation during quarantine. New Ukrainian Law 3: 75-82. DOI: 10.51989/NUL.2022.3.11.
• Loishyn, Anatolii. 2022. War loans as a source of financial support for military expenditures in the First World War in the context of economic transformations on the eve of the war and its results. Journal of Scientific Papers: Social Development and Security 12(3): 56-80. DOI: 10.33445/sds.2022.12.3.7.
• Nazar, Yurii, and Ivanna Prots. 2018. Administrative and financial-legal responsibility for violations of budget legislation. Lviv: Lviv State University of Internal Affairs.
• Plaksiienko, Valerii (ed.). 2018. Scientific and applied issues of improving accounting, economic control and the taxation system. Poltava.
• Queralt, Didac. 2019. War, international finance, and fiscal capacity in the long run. International Organization 73 (4): 713-753. DOI: 10.1017/S0020818319000250.
• Santorsola, Marco, Rocco Caferra, and Andrea Morone. 2022. The financial repercussions of military escalation. Physica A: Statistical Mechanics and its Applications 603: 127791. DOI: 10.1016/j.physa.2022.127791.
• Savitska, Svitlana. 2021. Analysis of tax revenues to the state budget of Ukraine. Podilian Bulletin: Agriculture, Engineering, Economics 34: 137-145. DOI: 10.37406/2706-9052-2021-1-15.
• Shen, Lu, Guohua He, and Huan Yan. 2022. Research on the impact of technological finance on financial stability: Based on the perspective of high-quality economic growth. Complexity 4: 1-15. DOI: 10.1155/2022/2552520.
• Soukupová, Jana. 2021. AI-based legal technology: A critical assessment of the current use of artificial intelligence in legal practice. Masaryk University Journal of Law and Technology 15(2): 279-300. DOI: 10.5817/MUJLT2021-2-6.
• Syrovetnyk, Oleksii. 2020. Revenues of the state budget: Economic content, peculiarities of formation and influence on the system of inter-budgetary relations. Pryazovskyi Economic Herald 1(18): 272-278. DOI: 10.32840/2522-4263/2020-1-47.
• Titenko, Zoia, and Angelina Vorona. 2021. Analysis of tax revenues in the budget revenue system of Ukraine. Economy and Society 33: 1-5. DOI: 10.32782/2524-0072/2021-33-58.
• Varma, Parminder, Shivinder Nijjer, Kiran Sood, Simon Grima, and Ramona Rupeika-Apoga. 2022. Thematic analysis of financial technology (fintech) influence on the banking industry. Risks 10: 1-17. DOI: 10.3390/risks10100186.

Identifiers

DOI

10.25167/osap.5090

Biblioteka Nauki

16729386