THE PLACE OF RESPONSIBILITY FOR COMMISSION OF TAX OFFENCES IN SYSTEM OF LEGAL RESPONSIBILITY

Relevance of a subject of a research is caused by undying discussions about definition of the place of legal responsibility for commission of tax offenses in system of legal responsibility. Now polemic the possibility of reckoning of legal responsibility for commission of tax offenses both to administrative, and to financial is exposed to types of legal responsibility, and also allocation of responsibility for commission of tax offenses as an independent type of legal responsibility.

In addition detection of the due formulation and a possibility of the synonymous use of the terms “tax responsibility” and “legal responsibility for commission of tax offences” is represented interesting.

During the conducted research the Russian tax law, and also resolutions of the Constitutional Court of the Russian Federation for the purpose of identification of option of the use of an appropriate legal language has been analysed. For definition of the place of legal responsibility for commission of tax offenses in system of legal responsibility the measures of legal influence fixed in standards of the tax law have been analysed and comparison with measures of legal influence in other industry codified legal acts is carried out them. Comparisons of the points of view on the matter of various scientists-theorists and jurists have been in addition carried out and the course of their thinking for the purpose of identification of logical relationships of cause and effect and definition of a possibility of acceptance of their judgments for the subsequent author's conclusions is analysed.

During the conducted research it is established that legal responsibility for commission of tax offenses shouldn't be ranked as a type of administrative responsibility for a number of reasons. The legislator also points to impossibility of reckoning of legal responsibility for commission of tax offenses to be ranked as a type of administrative responsibility in the first articles of the relevant codified acts.