Penalties in the tax legal relations: doctrine and legislative regulation

The article analyzes different scientific perspectives developed in the doctrine of the tax law on the legal nature of penalties in the process of realization of tax legal relations. Is established, that in the theory of tax law were formed nearly three research positions concerning the fiscal legal nature of the penalties as: 1) legal liability of the taxpayer; 2) legal sanctions aimed ensuring the proper execution of tax liabilities; 3) integrated legal category. The existence in the fiscal legal science of the concept of penalty as a publicly-legal income of the state together with taxes, charges, duties, fines etc is revealed too. Consistently is proved the exceptional accessory of penalties in the tax law to the measures of insurance of the fulfillment of tax obligations. On the basis of critical analysis of the national fiscal legislation author comes to the conclusion that: firstly, the penalty is always a monetary amount, i.e., the additional payment of the taxpayer in case of late payment of taxes, charges (duties); secondly, it represents an additional (accessory) obligation in relation to the main tax liability, the legal fact, for the appearance of which it is necessary to fulfill the tax obligation in the later period in the comparison with established tax legislation; thirdly, the penalty serves as the measure of its provision; fourthly, it is collected exclusively upon the performance of the principal tax liabilities – payment (levy) of the amounts of taxes, charges (duties); fifthly, the charging of penalties is a legal fact for the application of the imperative measures like the banking moratorium to ensure the fulfillment of tax obligations.