Grounds for the application of measures of legal responsibility for the commission of tax offenses

This article discusses the institution of legal responsibility for tax offenses. Attention is paid to the concept of "tax offense". Due to the fact that the basis for bringing to responsibility is the establishment of the fact of committing a tax offense, we have investigated the basic approach of establishing the commission of a tax offense by a subject, its characteristic features and composition are considered. In the course of the work, a problem in this area was identified, and a possible way to solve it was proposed.