Abstract

In the present study, the author discusses the topic of the influence of having financial difficulties by a taxpayer on criminal liability for a tax fraud and liability for a tax violation of such a taxpayer who did not pay input tax to The Treasury. Against most common opinions that a financial situation of a taxpayer does not have influence on tax liabilities, the author also points out that in regard to the actions from article 77 § 1 – 3 of the Tax Penal Code (as to other prohibited actions regulated by the Tax Penal Code) it is possible to show that in a specific situation forgetting to pay input tax is not on purpose or is not a minor socially harmful act. At the same time, the author emphasizes that allocation of funds to a current economic activity instead of paying input tax basically excludes the possibility of avoiding liability for prohibited acts stated in regulations of article 77 § 1 – 3 of the Tax Penal Code.