USA tax infringements: circumstances and consequences

Abstract

Introduction. The article reveals the content of the violation of tax legislation. The main types of tax offenses are briefly identified and the essence of the application of sanctions is revealed. The circumstances under which penalties, fines, mitigating circumstances may be imposed and the amount of the sanction revoked / adjusted both in the United States and in Ukraine may be indicated. Methods. The study used general and special methods of cognition: systems analysis and synthesis, structural and functional method, deduction, logical research to reflect significant research results. Results. It is noted that the system of liability for violations of US tax law is enshrined in US law and the division of responsibilities is substantiated by the type of offense, the procedure for liability and the severity of sanctions for the act. All tax offenses in the United States are divided into crimes and offenses, in connection with which criminal and non-criminal liability (i.e. civil). It is determined that the responsibility for violating US tax law is manifested in two components: restorative and punitive. In the law of the USA (and Ukraine) situations of parallel or consecutive bringing both to criminal and civil liability are allowed. Discussion. There are no aggravating circumstances regarding civil liability in the United States, and with regard to criminal liability, the list of such circumstances is open, which, in particular, is not typical of Ukrainian regulation. This issue may become a prospect for development in Ukraine by public authorities.