2. Fiscal offence -
is a guilty and wrongful act (action or inaction),
resulting in the failure or improper performance
of taxpayers financial obligations to the state
budget, state trust funds, or State Tax Service
authority (official) infringement of the taxpayers’
rights and legitimate interests, for which legal
liability is set up.

3. is public legal relations
arising from the payment
of taxes and other
obligatory payments to
the budget and state
extra-budgetary trust
funds.

4. is a person who has
committed a fiscal
offense and is
consistent with signs
established by law. The
subjects of fiscal
offense are subjects of
taxation. As such,
these may appear and
others..

6. In accordance with paragraph 2 of Art. 2 of the Law of Ukraine "The
State Tax Service of Ukraine", the control over the tax legislation
compliance, the accuracy of calculation, completeness and
timeliness of payments to the budget, state funds taxes and duties
(compulsory payments) and non-tax revenue is the responsibility of
the State Tax Service. Another important objective of this service is
to prevent crimes and other offenses ascribed to the competence
of the tax police, their disclosure, termination, investigation and
proceedings on administrative violations.

7. To implement these objectives, the Tax Authorities is provided with a
number of tax control authority. According to the results, in the
case of violations, the tax authorities have the right to apply to
individuals and legal entities-violators of tax laws – measures of
state enforcement.
Enforcement in taxation can be defined as a system of preventive
measures (established by law), stopping and restorative nature,
applicable to taxpayers - individuals and legal entities - for
monitoring and ensuring the rule of law in the tax area.

8. 1) 2)

9. FINANCIAL SANCTIONS FOR TAX VIOLATIONSFINANCIAL SANCTIONS FOR TAX VIOLATIONS

11. LIABILITY FOR FISCAL OFFENSESLIABILITY FOR FISCAL OFFENSES

12. Features of administrative sanctions :

15. CONCLUSION
The duty of every citizen in Ukraine is the timely
and constant payment of taxes. Intentional or
unintentional tax evasion is defined as an
offense for which there is administrative,
disciplinary and criminal liability.

16. 1. The object of fiscal offenses is:
a) the public legal relations arising from the payment of
taxes;
b) the economic relations arising regarding taxes and
duties;
c) the relationship between taxpayers about tax;
d) the relationship between the taxpayer and the tax
authorities.

17. 2. The subject of tax offenses is:
a) person who has committed a fiscal offense;
b) person who commits a tax offense and is
relevant to the traits established by law;
c) only individuals;
d) only legal entities.

18. 3. For what action the taxpayer is not made
responsible:
a) the object of taxation understatement;
b) late payment of taxes, other obligatory payments;
c) failure (late submission) to the money orders for
payment of taxes and other obligatory payments
to the bank;
d) give tax returns before the deadline established
by the legislation.

19. 4. The financial sanctions do not include:
a) penalty;
b) tax debt;
c) tax collection;
d) fine.

20. 5. Administrative charges can be brought only to the person
who has reached at the time of the offense:
a) 14 years ;
b) 16 years;
c) 18 years;
d) 21 years.