The concept of the tax responsibility and tax offenses in Russia

In the article the different approaches to the interpretation of the term "tax responsibility" are discussed and its place in the system of legal responsibility is determined. The criteria for distinguishing between tax and administrative responsibility are given. In addition, the author analyzes the dynamics of the amounts of fines imposed by the Federal Tax Service on violators in 2016 and 2017. The list of the most frequently carried out tax offenses in 2017 is also given.