Tax deviation of the fiscal authorities

Abstract

The article is devoted to the study of the deviant behavior of tax authorities when fulfilling a tax obligation. The author proposes to characterize the deviant behavior of subjects of tax obligation through the concept of "tax deviation". The article highlights and analyzes the composition of the tax deviation in relation to the illegal behavior of the fiscal authorities. The author focuses on the characteristics of various types of deviant behavior of fiscal authorities. On the basis of the study, the author defines the tax deviation of the fiscal authorities.