Analysis of responsibility for the performance of tax offenses in the Russia, France, Germany

The article discusses the concept of "tax offense", reflected in the tax legislation of the Russian Federation; the main types of tax offenses, the responsibility for which is established in the Tax Code of the Russian Federation, Germany, France. The size of the fines imposed for violating the provisions of tax legislation in the Russian Federation, France, Germany were indicated; cases of criminal liability for tax offenses in Germany.