THE TAX RESPONSIBILITY AS AN INDEPENDENT TYPE IN A SYSTEM OF THE LEGAL RESPONSIBILITY
- Authors: Smagina A.Y.1
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Affiliations:
- Togliatti State University, Togliatti
- Issue: No 3 (2016)
- Pages: 98-102
- Section: Articles
- URL: https://vektornaukipravo.ru/jour/article/view/300
- ID: 300
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Abstract
The article discusses the problems of tax liability's independence and its relationship with other types of liability due to difference of opinions of scientists on the issue. Determained the place of the tax liability in the kinds of legal responsibility.
About the authors
Anastasia Yurievna Smagina
Togliatti State University, Togliatti
Author for correspondence.
Email: anastasiasmgn@rambler.ru
assistant professor of the chair “Civil law, civil procedure and Labor law”
Russian Federation