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Information × Registration Number 0223U003723, 0121U111710 , R & D reports Title Practical application of the concept of the taxpayer's guilt for the committed offense in the activity of the State Tax Service popup.stage_title Head Tymchenko Leonid D., д.ю.н. Registration Date 20-06-2023 Organization State Tax University popup.description2  Report: 145 pages, 1 tables, 12 figures, 1 appendices, 119 sources. The object of the study is the legal relationship that arises during the establishment of the taxpayer's responsibility for the offense committed. The purpose of the study is to determine the methodological principles and develop methodological recommendations regarding the application of the concept of the taxpayer's guilt for the committed offense in the practical activities of the STS. The methodological basis of the research was the use of a set of general scientific and special methods of scientific knowledge. The methods of system-structural and structural-functional analysis were used during the study of the main trends, features and main problems of applying the concept of the taxpayer's guilt for the offense committed. Technical and legal techniques were used during the formulation of proposals for consolidation of new and improvement of current norms of tax law of Ukraine. The application of new approaches to the use of the methodology of investigation of offenses in the financial sphere is defined and proposed. Based on the results of the research, a project of Methodological recommendations was developed for the establishment by STS officials of the culpability of taxpayers for committed offenses, including, in the process of carrying out activities related to various tax audits, regarding the collection and evaluation of factual data for the formation of an evidence base for the purpose of bringing the guilty party to justice. persons to various types of legal responsibility. A draft of amendments to the tax legislation aimed at improving the effectiveness of establishing the taxpayer's guilt and other conditions for bringing to financial responsibility for committing tax offenses has been proposed, which will make it impossible to interpret the norms of the current legislation in this field of social relations and will eliminate the gaps and conflicts that exist today. Product Description popup.authors Horokhovets Yevhen V Drahan Olena V Karmalita Mariia V. Kovtunovych Nataliia L Selezen Pavlo Oleksandrovych Tymchenko Leonid D. Trubina Marina V Fedchuk Svetlana Igorevna Shkurenko Nataliia popup.nrat_date 2023-06-20 Close