Some aspects of distinguishing administrative and tax liability for tax offenses in Russian law

Introduction: The scientific article is devoted to the urgent problem of differentiation of administrative and tax liability for tax offences in the context of Russian law. The purpose of the study is to analyses the mechanisms of determination and differentiation of administrative and tax sanctions, as well as to identify the principles and criteria that should be taken into account when deciding on bringing to responsibility. The article considers the essential features of the separation of administrative and tax measures of responsibility, and analyses the cases in which there is a need to determine the applicable measures. The subject of the study is Russian tax legislation, and the object is the commission of tax offences and sanctions that can be applied. Special attention is paid to a comparative analysis of the practice of administrative and tax sanctions in Russia. In addition, the article draws attention to the importance of clearly defining the competence and interaction between tax and administrative authorities when dealing with tax offences. Effective cooperation between these instances contributes to more effective suppression of tax offences and enforcement of the rule of law.