Ovcharova E.V.

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.

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