| Abstract [eng] |
Since 1994, the problem of tax evasion in the Republic of Lithuania has been addressed through criminal liability, not as an ultima ratio measure, but as a solo ratio measure. The fact that non-payment of taxes was only one of the alternative acts of tax evasion corpus delicti, determined the identification of Lithuanian criminal code articles 220 and 221, considering all these acts to be equally dangerous. The low prevalence of criminal offenses, even with very low thresholds for criminal liability, and the ease of proof of the corpus delicti of the offense, given that the taxpayer voluntarily submits tax returns on the basis of which the amount of tax due casts a doubt on the justification for criminalizing tax evasion. The assessment of a taxpayer's solvency makes it possible to understand the attitude of the courts towards the taxpayer. An inconsistent assessment of the taxpayer's solvency and the actual ability to pay taxes allows the taxpayer to be held criminally liable even in cases where the taxpayer could not be required to comply with the law at the time the offense was committed. Assessing tax evasion in the United States shows a particularly weak legal protection for the taxpayer, shifting most of the responsibilities to the taxpayer. Problematic aspects of criminalization of tax evasion include: failure to provide an obligation to inform the taxpayer about the debt incurred, failure to indicate the exact amount of the tax liability and failure to provide an accurate calculation in the indictment, criminal liability for non-performance of a tax liability in the event of a person's insolvency. |
