Abstract: The article is devoted to problematic issues related to assigning administrative offences in the sphere of taxes and levies to the ‘continued’ category. The author of the article pays special attention at some specific features of the administrative offence such as rude violation of rules for maintaining and submitting accounting records.

Keywords: tax, studies of law, administrative offence, lasting, control, violation, accounting, law.

Abstract: Information plays a discrete role in tax relations and possesses specific qualitative properties. Its main goal is to serve the purpose of timely and full return of taxes and levies to the government revenues. The author of the article describes the specific features typical for information in tax relations.

Keywords: tax, information, legal relations, object, signs, activity, consumer, properties, law, the code.

Abstract: The article considers the need in legislative recognition of such terms as ‘tax planning’ and ‘the model of tax planning’. The author describes the way to reduce the cases of tax and levy evasion and defines an appropriate for agricultural production way to calculate the tax burden and its optimum amount in relation to GDP.

Keywords: tax, the Code, planning, burden, model, optimization, agricultural, production, minimization, cooperative.