The system of administrative enforcement measures for violations of tax legislation and problems of their implementation
Abstract
The article is devoted to classifying, by grounds and types, administrative enforcement measures for violations of tax legislation. The analysis of the system of these measures is constructed taking account of their purposes and the grounds for applying them, the method for them to secure the administration of justice, and the content of the measures in question. This has allowed the author to identify shortcomings both in the legal regulation and in the practice of applying administrative enforcement measures for violations of tax legislation, as well as to devise and propose in the article methods for solving the above problems
Received: 07/01/2018
Accepted: 07/30/2018
Accepted date: 08/30/2018
Keywords: administrative enforcement, administrative liability, enforcement for a violation of tax legislation, liability for a violation of tax legislation, administrative offence, violation of tax legislation, administrative punishments, tax sanctions, principles of administrative enforcement, principles of administrative liability, Code of Administrative Offences of the Russian Federation, Tax Code of the Russian Federation, tax compliance, preclusive measures, security measures, restorative measures, punitive measures
Available in the on-line version with: 31.08.2018
