ADMINISTRATIVE AND LEGAL RESPONSIBILITY FOR VIOLATION OF TAX LEGISLATION

Abstract

Since the 1990s, legal liability has remained the object of study exclusively of administrative and criminal law; its origin, development and functioning have not been studied. The first authors who spoke about the importance of studying legal liability as an independent area of ​​research in the general theory of law were O. S. Ioffe and M. D. Shargorodsky. Today, the private theory of legal liability occupies a strong place in the structure of theoretical and legal science and is one of its largest branches. Tax crimes are not uncommon today. The system of norms of tax offenses qualitatively outlines the boundaries of the possible application of methods of state coercion to subjects of taxation. Every capable citizen is obliged to know the structure of the tax and legal structure. This will help the development of the national economy and will contribute to the modernization of the system of responsibility for tax offenses.