PROBLEMS OF LEGISTATIVE REGULATION FORMS OF GUILT OF THE TAX CODE OF THE RUSSIAN FEDERATION

The purpose of this article is to investigate legal gaps in the regulation of forms of guilt in the Tax Code of the Russian Federation and to give recommendations for their elimination. The author proceeds from the fact that the existing regulation of negligence in the Tax Code in its essence is veiled of liability without fault, which is contrary to the principles of law, responsible. It conducted a comparative legal analysis of the forms negligence in the Criminal Code, the Administrative Code and the Tax Code. On the basis of that it concluded that the legislative interpretation of the concept of negligence in the Tax Code directly contradicts the very concept of guilt, the doctrine of free will and deterministic nature of the human behavior. The author concludes that paragraph 3 of article. 110 of the Tax Code must be read as follows: “a tax offense is considered committed through thoughtlessness if the person who committed it had known the illegality of his actions (inaction), foresaw the onset of socially dangerous consequences, but without sufficient reason to expect their prevention”. Article 110 of the Tax Code should be supplemented by a fourth paragraph as follows: “the tax law violation is considered committed through negligence, if the person who committed it was aware of the illegality of his actions (inaction), but did not foresee the occurrence of socially dangerous consequences, although he could lo and should have foreseen them.”