| Abstract [eng] |
Actuality. In modern society, more and more attention is paid to fair business, based not only on fair treatment of employees, but also fair payment of taxes. However, there are still areas where taxes, which can really supplement the state budget, are not paid at all or are paid much less than they are due. Constantly recorded cases of tax evasion, tax evasion, VAT deduction and falsification of accounting records show that the principle of honesty is often neglected, although this principle is given increasing attention in tax law. In the absence of generalized studies, there is uncertainty as to how the principle of fairness is understood in tax law; what is the meaning of this principle; what are the reasons for non-compliance with the principle of fairness. It is not always clear what the relationship between the taxpayer and the administrator is; how the principle of fairness is applied in foreign countries. In the absence of a clear definition of concepts in the current legal regulation, different types of legal liability are applied to the same type of tax law violations in court practice, as a result of which the legal processes are different - all this complicates the practical assessment of the application of the principle of fairness in Lithuanian tax law. Work objective. Based on scientific and legal literature and court practice, reveal the application of the principle of fairness in tax law. Work methods. The document analysis method was used to study the legal acts related to the problem under consideration and the practice of Lithuanian courts related to the problem under consideration. The comparative method was used to compare the opinions and approaches of theorists and practitioners of legal sciences to the theoretical and practical aspects of the application of the principle of fairness. The summarization method was used to summarize the analyzed material, present conclusions and suggestions. Research results. The practice of applying responsibility for tax evasion depends on the objectives and clarity of the concepts of tax evasion in the law. In this way, it can be said that the implementation of the principle of fairness in tax evasion cases is hindered in certain cases by the imperfection of the legal framework, which does not clearly present the concepts of tax evasion. It has been established that not all traffic processes dealing with tax evasion cases are successful - the cases are terminated for various reasons. The analyzed cases revealed the problem when the same type of tax evasion violations are subject to different types of legal liability, as a result of which the legal processes are different. This allows us to state that there is no unified judicial practice in tax evasion cases in Lithuania; Keywords: principle of honesty, taxes, tax law. |
