PRINCIPLES FOR ESTABLISHING AND USE TAX SANCTIONS

This article examines the problem of the establishment and application of the tax penalties c two points of view: the one she considered her a punitive measure, but on the other – as a motivation tool taxpayers, prompting to the norms of the tax legislation – the positive tax penalty. The development of law and legal theory pushed to such a consideration of the question of sanctions, offering to study the principles of their establishment and use. Among the basic principles and requirements of the establishment and application of tax penalties in the article is installed: the requirement of differentiation commensurate accountability measures to the offense, once, personalization and more. In addition, the article examines the use of an important category for the application of tax penalties – statute of limitations.