Double liability for one violation of the legislation on taxes and fees
Purpose of the research: To study the issue of the compliance of bringing an organization to tax responsibility for one fact of violation of the legislation on taxes and fees, and its head to administrative responsibility, with the general legal principle of justice. Methodology of the research: In this article, the formal-legal method and the method of judicial statistics were used. Results of the study: Based on the analysis of legal norms and judicial practice, the article discusses the issues of fairness of bringing an organization (taxpayer, tax agent, payer of insurance premiums) to tax liability for one fact of violation of the legislation on taxes and fees, and its head as an official to administrative responsibility. The author identifies similar elements of tax and administrative offenses that establish tax and administrative liability. Novelty/originality/value of the research: The article has scientific value, since the author investigates an issue that is not reflected in the scientific community, but is essential for the observance of the rights and freedoms of citizens and organizations. According to the author, given that the heads of organizations are the subjects of administrative responsibility for violating the legislation on taxes and fees, which, when bringing the organization to tax liability, pay a fine (not only on their own behalf, but on behalf of the organization), then there are prerequisites for double liability.