Best prices Special offers for members of the PWE book club The cheapest delivery
Dr hab. Iwona Sepioło-Jankowska
ORCID: 0000-0002-8418-3355

Professor at the Department of Criminal Law at the Faculty of Law and Administration of the Adam Mickiewicz University in Poznan.

 
DOI: 10.33226/0137-5490.2020.1.2
JEL: K13, K34

The research objective of the article is to determine, whether the model of criminal and fiscal liability is an essential complement of the administrative liability and if legal and financial sanctions should be enhanced by the impact of the update of other sanctions i.e. criminal sanctions or criminal and fiscal sanctions. The legislator, to protect monetary interests by a criminal sanction, decided to introduce the criminal liability regarding legal interests, which already have legal protection. The fiscal law is an additional form to remedy the infringement of financial law, which has some instruments to penalize some actions, even against the recipient's will, creating the possibility of imposing grievous economic sanctions. In the criminal and fiscal law's doctrine and in administrative law's doctrine also, there is no reason to deny such a state of affairs. It is said, that administrative liability is based on different rules, implemented with another authorities and procedure, therefore taxpayer exposed to tax sanction, can also be subject to fiscal and penal liability.

Keywords: tax penal code; administrative responsibility; penal code