INCENTIVE SANCTIONS IN THE SPHERE OF TAXATION (MATERIAL AND PROCEDURAL ASPECTS)
Background: the article deals with the questions of application of incentive tax sanctions as the legal means of both legal material and procedural nature. In the scientific literature, the tax and legal responsibility is primarily identified with the negative legal responsibility. Meanwhile, lawyers long ago pointed to the existence of both negative and positive respon sibilities. The first is associated with offenses, the second with legitimate behavior. In the sphere of taxation, incentives are also applied as legal sanctions related to positive respon sibility. However, the issues concerning these sanctions are still poorly studied and require more detailed research. Objective: the authors of the article intend to identify and consider incentive sanctions in the field of taxation. Various public relations in the field of taxation, related to the lawful behavior of the subjects of these relations and the implementation of incentive sanctions against them are also the purposes of the research. Methodology: the authors used the general scientific methods (analysis and synthesis) and special methods (comparative-legal). Results: the study revealed that along with negative sanctions in the field of taxation, incentive tax sanctions are also widely used, and it coincides with the existing in the theory of law views about two sides of legal responsibility: negative and posi tive. Conclusions: thus, in the sphere of taxation incentive sanctions are also implemented as a positive reaction of the state to the lawful behavior of taxable subjects, connected with their stimulation and deterrence of committing tax offenses.