Abstract

The lawmaker introduced new laws to regulations of tax ordinance which includes legal regulations regarding new tax sanction. The article discusses subject and object scope of tax sanctions in a form of “additional tax obligation”. During its analysis an attention was drawn to obligations incumbent on taxpayers and payers. Violation of these obligations may lead to: avoiding taxes, not following rules of market price in regard to using regulations of transfer prices or not using means limiting contractual tax benefits. A crucial element of new sanction regulations is for the lawmaker to declaim for using alleged bad faith in regard to entrepreneurs running economic activity in the scale of more than “small”. The consequence of introducing new sanction regulations is for the lawmaker to determine the rules of setting the level of imposed tax sanctions and the rules of using reduced sanction rates.In the process of administering tax sanctions it is important to set rules of statute of limitations in regard to imposing analyzed tax sanctions by the authorities.