Основания классификации и система составов административных правонарушений налогового законодательства

Вестник Московского университета. Серия 11: Право. 2018. № 2. С. 67–85.

Ovcharova E.

Given the importance of the proper classification of the compositions of administrative offences for the purposes of law enforcement and the proportionality of administrative liability, the article examines the grounds for such classification and the system of compositions of administrative offences in tax legislation. According to the author, the approach to the classification of compositions of administrative offences in tax legislation, as set out in the article, allows both to eliminate significant gaps in the legal regulation of administrative liability and to ensure the proper codification of legislation on administrative offences.

Keywords: налоговое законодательство, административная ответственность, tax legislation, административное принуждение, administrative liability, administrative coercion