The following paper explores the liability for tax offenses, as well as for the offenses and crimes in the area of taxes and charges. The author analyzes the norms of the Russian legislation concerning the various types and forms of the liability for the violation of laws dealing with taxes and charges. The paper exposes the similarities and differences between the notion of tax liability and that of the liability for the offenses and crimes in the area of taxation. The author views liability not only as a punitive measure but also as a form of state governance, and points out the examples of contradictions within the current legislation norms, in particular, those that are dealing with prosecution and evidence collection characteristic for criminal cases in the area of taxation. Still, the main reason for the low efficiency of governing organs’ activities in the area of maintaining tax compliance is the insufficiently of developed interaction between different governing bodies. In order to regulate such a complex and important mechanism as taxation, it is necessary to establish a system of interaction for the taxation bodies, investigation bodies and the bodies mandated to conduct operational investigations. Only by establishing a firm and well-run cooperation can such government structures affect the tax-payers’ current attitude to taxation, leading them to the conclusion that tax evasion and other offenses can hardly bring any profit.
tax compliance, tax offence, tax crime
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