The place of administrative responsibility in the system of legal liability for violation of tax legislation

The article discusses theoretical approaches regarding the place of administrative responsibility for violation of the norms of legislation on taxes and fees in the system of types of legal liability. In order to address this issue, the provisions of judicial practice, including the practice of the administration of justice of the European Court of Human Rights, are being considered. Within the framework of this article, the author suggests the logic of dividing tax offenses according to the level of public danger of the act, the amount of punishment, as well as the concentration of the compounds under consideration, which are not socially dangerous.