
	Administrative and municipal law Reference: Ivachev O.V., Korzun S.Yu. On the Question of Conception of a Tax Offence in Administrative Law. // Administrative and municipal law. 2010. № 11. P. 42-48. URL: https://en.nbpublish.com/library_read_article.php?id=57738 Ivachev O.V., Korzun S.Yu. On the Question of Conception of a Tax Offence in Administrative Law. Abstract: The article analyzes different points of view on the conception of a tax offence. The authors of the article studied its features and described the corpus delicti of a tax offence. They also considered the problems of establishing different types of legal responsibility for a tax offence. Keywords: tax, violation of law, responsibility, taxpayer, tax system, taxable base, delict This article is unavailable for unregistered users. Click to login or register References 1. Bogomolov A.M. Administrativnye pravonarusheniya i otvetstvennost' v oblasti finansov, nalogov i sborov. — M., 2004. 2. Bel'skiy K.S. Osnovy nalogovogo prava // Grazhdanin i pravo. — 2006. — № 10. 3. Belousov A.V. Protsedury razresheniya nalogovykh sporov po zakonodatel'stvu SShA. — M., 2008. 4. Vidy nalogovykh pravonarusheniy: teoriya i praktika primeneniya / Pod red. A.V. Bryzgalina. — M., 2004. 5. Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. — SPb., 2003. 6. Dudina N.V. Pravovye i organizatsionnye aspekty zashchity prav nalogoplatel'shchikov v Rossiyskoy Federatsii: Dis. … kand. yurid. nauk. — M., 2005. 7. Ioffe O.S. Vina i otvetstvennost' po sovetskomu pravu // Sovetskoe gosudarstvo i pravo. — 1972. — № 9. 8. Ivanov A.V. Administrativnaya yurisdiktsiya nalogovykh organov Rossiyskoy Federatsii: Avtoref. dis. … kand. yurid. nauk. — N-Novgorod, 1999. 9. Koval' L.V. Administrativno-deliktnoe otnoshenie. — Kiev, 1979. 10. Kucherov I.I., Sheremet'ev I.I. Administrativnaya otvetstvennost' za narusheniya zakonodatel'stva o nalogakh i sborakh. — M., 2006. 11. Machekhin V.A. Nalogovaya otvetstvennost' nalogoplatel'shchikov: Avtoref. dis. … kand. yurid. nauk. — M., 2002. 12. Orlov M.Yu. Sovershenstvovanie nalogovogo administrirovaniya v kontekste nalogovoy reformy na tekushchem etape // Nalogovaya politika i praktika. — 2003. — № 5. 13. Ostrikova L.K. Nekotorye voprosy zashchity prav nalogoplatel'shchikov // Zakon. — 2006. — № 6. 14. Ovcharova E.V. Dlya nalogoplatel'shchikov zakonna tol'ko otvetstvennost' po rezul'tatam vyezdnoy nalogovoy proverki // Nalogoved. — 2004. — № 3. 15. Ovcharova E.V. Administrativnaya otvetstvennost' za narushenie nalogovogo zakonodatel'stva // Nalogoved. — 2005. — № 3. 16. Ovcharova E.V. Problemy primeneniya administrativnoy otvetstvennosti za narusheniya nalogovogo zakonodatel'stva po Nalogovomu kodeksu RF (NK RF) i po Kodeksu RF ob administrativnykh pravonarusheniyakh (KoAP RF) // Gosudarstvo i pravo. — 2007. — № 8. 17. Petelin B.Ya. Vina kak obstoyatel'stvo, podlezhashchee dokazyvaniyu po delu // Sovetskoe gosudarstvo i pravo. — 1981. — № 11. 18. Peredernin A.V. Nalogovoe pravonarushenie kak osnovanie administrativnoy otvetstvennosti: Avtoref. dis. … kand. yurid. nauk. — Tyumen', 1997. 19. Sorokin V.D. Paradoksy Kodeksa RF ob administrativnykh pravonarusheniyakh // Pravovedenie. — 2004. — № 3. 20. Tagantsev N.S. Russkoe ugolovnoe pravo. Chast' obshchaya. T. 1. — M., 1994. 21. Ternova L.V. Nalogovaya otvetstvennost' — samostoyatel'nyy vid yuridicheskoy otvetstvennosti // Finansy. — 1998. — № 9. 22. Tsvetkov I.V. Nalogoplatel'shchik v sudebnom protsesse. — M., 2004. 23. Charukhin D.Yu. Institut otvetstvennosti za pravonarusheniya v sfere nalogov i sborov: Avtoref. dis. …. kand. yurid. nauk. — M., 2005. 24. Khamaneva N.Yu. Administrativnaya otvetstvennost' za narusheniya zakonodatel'stva o nalogakh i sborakh // Administrativnaya otvetstvennost': voprosy teorii i praktiki. — M., 2005. 25. Shekshin V.V. Administrativnaya otvetstvennost' za pravonarusheniya v oblasti nalogov i sborov: Avtoref. dis. … kand. yurid. nauk. — M., 2006. 26. Yurmashev R.S. Nalogovoe pravonarushenie: teoretiko-prikladnye problemy pravovoy identifikatsii: Avtoref. dis. … kand. yurid. nauk. — M., 2005.

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Ivachev O.V., Korzun S.Yu. On the Question of Conception of a Tax Offence in Administrative Law.