Normative identification of forms of guilt in tax offenses and subjective imputation mechanisms

Abstract

This paper is a methodical examination of the juridical essence of types of guilt in tax crimes and their impact on the establishment of tax liability. This research considers the normative basis of intent and negligence and determines their peculiarities in the context of tax law. Special focus is put on the connection between the subjective component of guilt and the objective one of the crime with the focus on the importance of the correct legal qualification. Besides, the study examines the issues that arise when it comes to establishing guilt in tax-related offenses, such as evidentiary requirements, methods that are practiced in law enforcement. The rules of national legislation are considered within the framework of comparative law, which enables us to draw parallels with other legal systems. The results indicate that the adequate distinction of the types of guilt is important in facilitating the individualization of the liability, justice, and efficiency of punishment. Besides, the work finds the gaps in the legal regulation and interpretative challenges and suggests the recommendations to be improved, which are supported by the proposals. There is also a claim that a more specific conceptualization of guilt in tax law is the key to the stable evolution of law and law practice.