Obydenov, V.V. Problems of theory and practice of application of circumstances, mitigating administrative responsibility for the actions of the executive legal branch.

Abstract: Analysis of Russian legislation shows that the Code of the Russian Federation on the Administrative Offences includes six types of mitigating circumstances, while the Criminal Code of the Russian Federation provides for ten such circumstances, and the Tax Code of the Russian Federation provides for two such cases. The list of mitigating circumstances under the administrative law provisions is not a closed one. This article contains analysis of related theory and practice.