ACTUAL PROBLEMS OF THE CLASSIFICATION OF TAX OFFENSES AND RESPONSIBILITY FOR THEIR COMMISSION
- Authors: Smagina A.Y.1
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Affiliations:
- Togliatti State University, Togliatti
- Issue: No 4 (2015)
- Pages: 36-39
- Section: Articles
- URL: https://vektornaukipravo.ru/jour/article/view/354
- ID: 354
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Abstract
By structuring the types of tax offenses and the responsibility for these acts, the article examines the problem of the independence of the tax liability as part of the system of legal liability.
About the authors
Anastasia Yuryevna Smagina
Togliatti State University, Togliatti
Author for correspondence.
Email: anastasiasmgn@rambler.ru
lecturer of Chair “Business and Labor law”
Russian Federation