Классификация административных правонарушений в области налогов и сборов

Система Автоматизированная Издательства

doi:10.7256/2454-0595.2010.9.57609


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Administrative and municipal law

Reference:

Arsenieva, N. V. Classification of Administrative Offences in the Sphere of Taxes and Levies // Administrative and municipal law. 2010. № 9. P. 73-77. URL: https://en.nbpublish.com/library_read_article.php?id=57609

Arsenieva, N. V. Classification of Administrative Offences in the Sphere of Taxes and Levies

Abstract: the article is devoted to certain aspects of classification of administrative offences in the sphere of taxes and levies. The author analyzes the content of the 15th Chapter of the Code of Administrative Offences of the Russian Fede3ration (‘Administrative Offences in the Sphere of Taxes and Levies) and forms of state control by tax authorities. The author also suggests her own classification of administrative offences in the sphere of taxes and levies

Keywords:

studies of law, classification, administrative, offence, responsibility, tax, control, object, legislation, taxes

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References

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7. Khokhlova T.N. Proizvodstvo ob administrativnykh pravonarusheniyakh v federal'nykh organakh nalogovoy politsii: Avtoref. dis. …kand. yurid. nauk. M., 2002.
8. Shekshin V.V. Administrativnaya otvetstvennost' za pravonarusheniya v oblasti nalogov i sborov: Dis. … kand. yurid. nauk. — M., 2006.

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