THE TAX RESPONSIBILITY AS AN INDEPENDENT TYPE IN A SYSTEM OF THE LEGAL RESPONSIBILITY


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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.

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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

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