Fiction of the Subjective Imputation of Guilt of Organizations in Tax Violations

Abstract

This paper discusses the problems in law enforcement has mainly one of the presumptions of tax law - the presumption of innocence of the taxpayer (tax agent).The author analyzes the reasons for non-compliance with law enforcers verbally embodied in the Tax Code, the principle of the subjective imputation of guilt organizations of committing tax offenses curves. The article suggests ways to overcome the fiction of the subjective imputation of guilt of organizations in tax Violations.

Keywords

• <i>tax offense</i>
• <i>tax guilt</i>
• <i>the tax liability</i>