გადასახადისათვის თავის არიდების სისხლისსამართლებრივი პასუხისმგებლობის თავისებურებანი

In modern society, taxes are the main source of government revenue. In addition to its fiscal function, taxes are used as a special instrument of economic influence of the state. The importance of this institution is also emphasized in the Constitution of Georgia (Article 67). In particular, everyone is obliged to pay legally prescribed taxes and fees. Thus, breach of this obligation must be brought to justice, in particular if such breach poses a particular public danger, the person is liable under criminal law (Article 218).
Tax evasion crimes are very common nowadays. Despite many attempts to improve tax law and increase the effectiveness of criminal law enforcement, many issues remain unresolved or controversial, the resolution of which is particularly important for criminal law, as the use of coercive measures of criminal liability seriously affects a person's interests and rights.
The problem of intent in a tax evasion case is multifaceted enough that it is impossible to discuss all aspects of it in one system, in my paper. Also, it is inadmissible to impose criminal liability on a person only on the basis of a tax audit act and that it is mandatory to determine the amount of intentionally evaded taxes, for which in turn it is necessary to determine the possibility of paying the tax. The person's perceptions of the tax liability and the subjective attitude towards the payment of the tax.