The basis of classification and the system of administrative offences of tax legislation
Abstract
Given the importance of the proper classification of the compositions of administrative offences for the purposes of law enforcement and the proportionality of administrative liability, the article examines the grounds for such classification and the system of compositions of administrative offences in tax legislation. According to the author, the approach to the classification of compositions of administrative offences in tax legislation, as set out in the article, allows both to eliminate significant gaps in the legal regulation of administrative liability and to ensure the proper codification of legislation on administrative offences.
Received: 03/01/2018
Accepted: 03/30/2018
Accepted date: 04/30/2018
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 liability, Code of Administrative Offences of the Russian Federation, Tax Code of the Russian Federation
Available in the on-line version with: 30.04.2018
