Пеня в податковому праві: між способом забезпечення і санкцією
Fine in the tax law: between a method of providing and sanction

Summary/Abstract: Doctrinal idea of thetax and legal nature of fines can be reduced to three areas, according to the fine whichmeans: as a means of support; as a sanction; as such, has a dual legal nature(consisting properties sanctions and way of security). No matter what the legal naturegive a penalty (penalties mode support, double) confer on her performancecompensation function.Paper main body. The position on the legislator specified penalty as a way toensure or warrant by itself can not be decisive for its legal nature. Timely and fullpayment of taxes and duties include calculating fines. Penalty is a complement to theamount unpaid on time taxes and fees, as occurs after conversion of such amounts inarrears. The fine is an additional burden for property taxpayers, compared to its initialobligation to pay taxes and fees. Interest penalties are the result of the expiry of theduty to pay taxes and fees. The fine is enforceable as of its payment obligation goesbeyond the obligation to pay taxes and fees. Penalty should compensate the delaybudget revenues provided the amounts of taxes and fees. Penalty in the tax lawshould be seen as compensation sanction, which provides prevention of crime andcompensation for late payment of taxes and duties to the relevant budgets.Size of fines consists of several elements: the statutory interest penalty amount;the period of delay in payment of taxes and fees; amount by which the penalty ischarged. In Ukraine tax law is fine-compensatory penalties, due to its calculationboth unpaid taxes and duties on time and in the amount of fines. Penalty can performthe function of compensation subject to its charging only for the amount of untimelypaid taxes and fees, the accrual of penalties for the same amount of othercompensation contrary to its purpose. It is necessary to amend the Tax Code ofUkraine, which resulted in the penalty should be assessed only on the unpaid taxesand duties on time.Conclusions of the research. By its tax and legal nature of compensation isfine sanction for violation of terms of payment of taxes and charges applied in theform of interest accrued on unpaid on time taxes and fees. Late in tax law is thesanction for violation of terms of taxes and duties, which resulted in the detention oftax revenues to the respective budgets. Belonging to the measures of tax penalties andlegal liability of predetermined complementary with respect to the amount of taxesand fees that were not paid on time. Creating additional burden for propertytaxpayers, providing additional income to the respective budgets penalty has tax andlegal nature of compensatory sanctions

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