THE PRINCIPLES OF TAX SANCTIONS SETTING

The paper deals with the views of the classics of philosophical and economic thought (Ch.L. Montesquieu, J. Locke, W. Petty, A. Smith, F. Bastiat, J.-J. Rousseau, Th. Hobbes) on the imposition of punishment for tax offence. The author gives the characteristics of modern principles of tax sanctions setting: the differentiation principle, the principle of proportionality (adequacy), single punishment principle, the individualization principle, the validity and the non-repressiveness principles, which are reflected in the works of contemporary authors – the experts in the spheres of finances and fiscal law.

Basing on the analysis of modern tax sanctions principles, the author suggested to complete their list with the following three principles: the compensation principle reflecting the compensatory nature of penalty collection; the principle of loyalty to a taxpayer stating the possibility of alternative influence on a taxpayer, i.e. making a caution in case the tax offence is insignificant; and the principle of informing – initial and further notification of taxpayers concerning the types of responsibility and penalty in case of tax offence, as well as the informing on the priority areas of monitoring and review activities. The last two principles take into account the social and psychological factors of penalty implementation – the elements of stimulation and threatening intended to amplify the effects of sanctions.

The analysis of ratified tax sanctions allowed the author making a conclusion about the inadequate implementation of the differentiation principle, the principle of proportionality, the individualization principle, and the principle of non-repressiveness, аs well as the supplemented principles of loyalty and informing. This fact presupposes the necessity of correction activity of the legislators in order to establish other types of penalties based on relatively specific and alternative types of sanctions for the improvement of the efficiency of financial and legal system of the taxpayers’ liability.