Administrative and tax liability for violation of the tax legislation
Автор: Gadzhiev M.M., Rizakhanova Z.Z.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 12 (55), 2018 года.
Бесплатный доступ
The article discusses two positions in terms of the science and practice of the legal nature of the tax liability. Furthermore, the explanation of the point of view regarding the tax liability as a kind of administrative responsibility is given.
Administrative liability, tax liability, tax offenses, legal liability, violation of the tax legislation, administrative offenses, taxpayer
Короткий адрес: https://sciup.org/140241046
IDR: 140241046
Список литературы Administrative and tax liability for violation of the tax legislation
- Code on Administrative Offences of the Russian Federation from December 20, 2001, Konsultant Plus , http://base.consultant.ru.
- Tax Code of the Russian Federation (Part 1). Konsultant Plus , http://base.consultant.ru.
- Aresenyeva N.V. Administrative Offences in the Sphere of Taxes and Levies: Challenges of Calculation of the Period of Limitation, 2014, № 3 PP.55 -64.
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- Ignatyev S.V. Administrative and Tax responsibility for violation of the tax legislation/Ignatyev S.V., Blindyuk I.V.//The bulletin of the St.-Petersburg University of the Ministry of Internal Affairs of Russia -2014, V. 53 № 1 PP 62 -64.
- Lapina M.A. Administrative Delict relations in the tax sphere: problems and practical proposals for the solving/Lapina M.A., Karpukhin D.V.//Financial Law, 2015, № 9 PP. 22 -26.
- Fatyanov A.A. On the problem of administrative responsibility relations in the sphere of taxes and fees, and tax liability//Administrative jurisdiction. Materials from the All-Russian scientific and practical conference, 2013.
- Khmara A. M. On some controversial issues of the contemporary administrative delictual legislation//Administrative Law and Process, 2014. № 3. PP. 79 -81.
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