Tax offenses and responsibility for their performance

The article indicates the main types and signs of tax violations. Disclosed features of liability for tax offenses. By its legal nature, the composition of the tax offense corresponds to the legal offense and includes such elements as the object, the objective side, the subject, the subjective side, which are given special attention in this work. Particular attention is paid to issues relating to the main aspects and legal features of holding accountable for committing tax offenses.