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Administrative and municipal law
Reference:

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

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