Problems of consideration of cases of administrative offenses in the field of taxes and fees

The article discusses the specifics of the consideration of cases of administrative violations of the legislation on taxes and fees. The analysis of various positions is carried out with regard to the composition of the stages of consideration of the case of an administrative offense of violation of the legislation on taxes and fees. A number of problems of law enforcement practice arising during the consideration of the designated category of cases are highlighted. The results of the study are that, based on the theoretical and practical arguments considered, the author proposes a number of changes to the legislation.