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Book chapter

Проблемы систематизации составов административных правонарушений налогового законодательства

С. 270-282.
Овчарова Е. В.

Having regard to the significance of the legal classification of the bodies of administrative offences in tax legislation for the purpose of securing the system of justice and the proportionality of administrative liability, the article examines the grounds for such classification and the system of bodies of administrative offences in tax legislation. In the author's opinion, the approach set out in the article to the classification of bodies of administrative offences allows both significant gaps in the legal regulation of administrative liability to be elim inated and also ensures the proper codification of legislation on administrative offences.