ACTUAL PROBLEMS OF THE CLASSIFICATION OF TAX OFFENSES AND RESPONSIBILITY FOR THEIR COMMISSION


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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

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