Abstract: The object of the study is the social relations that developed after the introduction of the tax on professional income. Not only the legal relations regulated by Federal Law No. 422-FZ dated November 27, 2018 "On conducting an experiment to establish a special tax regime "Tax on professional income" are being studied, but also the employment relations of persons who have switched to this special tax regime. The author examines in detail such aspects of the topic as: the dynamics of the number of self-employed, the structure of self-employment, the ratio of self-employment and traditional forms of employment, the socio-economic consequences of the experiment, the importance of the tax on professional income for the economic security of Russian society. Thus, the subject of the study is the socially significant consequences of conducting a tax experiment, the influence of specific legal norms on the whole set of public relations is studied. The methodological basis of the research is dialectical materialism. The object of research is considered comprehensively and in connection with other phenomena of social matter. General scientific and special research methods are used to collect, process, generalize, analyze and interpret the material: induction, deduction, document analysis. The novelty of the research is determined by a number of aspects. Firstly, the social relations caused by the introduction of a tax on professional income are analyzed comprehensively in all their diversity, not limited, as is often the case, to the fiscal component. Secondly, current empirical data are being investigated not only by tax authorities, but also by other government agencies and public organizations. Thirdly, for the first time, the socio-economic essence of the tax on professional income is exposed, and its significant disadvantages are shown on specific empirical data. Taken together, these circumstances allow us to formulate a conclusion about the impact of the tax regime in question on a key element of the country's economic security. The author formulated a hypothesis about the possibility of overcoming existing problems and justified the need to change existing approaches to regulating public relations in the field of self-employment.

Abstract: The subject of this research is the social relations in the context of bringing to legal responsibility, as well as normative legal acts and scientific literature that reflect such relations. The problem of classification of the types of legal responsibility is relevant in the context of substantiation of the autonomy of its individual types. The attempts to substantiate the autonomy of one or another type of legal responsibility entail the revision of the grounds for classification. The goal of this article consists in revealing the natural grounds for definition of the concept of “legal responsibility” to build consistent and exhaustive classification. The main conclusion lies in determination of the criterion for classification of the types of legal responsibility. Emphasis is placed on the social relations underlying the legal relations, namely legal relations in the area of bringing to legal responsibility. On the example of responsibility for committing tax fraud, the article demonstrates the failure of attempts to find qualification criteria on the basis of the normative legal acts outside the entirety of social relations. The article determines the close link between social relations in the economic sphere, as well as their impact upon legal relations emerging in the context of bringing to legal responsibility as a whole and administrative responsibility in particular.

Abstract: The goal of this article lies in studying the problems of administration of law in the course of brining taxpayers to tax liability and formulation of recommendations of their elimination. The object of this research is the social relations characterizing tax liability and procedural order in this regard. The subject is the legal norms establishing liability for tax violations, as well as regulation the activity of tax and judicial bodies pertinent to application of the fiscal legislation of the Russian Federation. Research methodology is based on the dialectical method of cognition of social reality. For collection, processing, generalization, analysis and interpretation of empirical material, the author uses the methods of induction and deduction, statistical analysis and document analysis. The conclusion is made on the weakness of normative legal regulation of separate procedures of legal investigation on tax violation in terms of the Article 101 of the Taxation Code of the Russian Federation. The author suggest making a number of amendments to the fiscal legislation to improve the mechanism of holding the taxpayers liable.

Abstract: The subject of this research is the normative legal acts, scientific literature, and case law materials reflecting the evidence of administrative violations. Covering the problem, the author notes the flaws in the existing legislation on administrative liability, using external (formal) sign to characterize a particular act as a legal violation or an offence. Underlining the flaws of such approach, special attention is paid to the search for the evidence of administrative violation, which allows characterizing the essence of the act. In the course of this research, the author applies scientific achievements of other human sciences, primarily economics. Methodological framework is comprised of the dialectical method of cognition of social reality. For collection, processing, generalization, analysis and interpretation of the materials, are used  general scientific and special methods of research: induction, deduction and document analysis. The main conclusion of this study consists in the formulation of the definition of administrative violation in the area of taxes and duties. The author develops a new approach towards structuring the system of evidence of such unlawful act, highlighting the essential (conceptual) evidence – public danger, and proposing a mechanism for determining public danger of a particular act.

Abstract: The subject of the research is the law enforcement practice of the European Court of Human Rights regarding the legal liability of organisation and physical entities. Focusing on the problem, the author analyzes the practice of the European Court of Human Rights in viewing tax disputes and assesses the possibility of applying revealed regularities by Russian enforcers. The author of the article pays special attention to the relation between corpus delicti of administrative offences in the sphere of taxes and levies and tax offences from the point of view of the provisions in Article 6 of the European Convention on Human Rights. The methodological basis of the research is the dialectical method to study the social reality. To collect, process, summarize, analyze and interpret data the author has applied general and special research methods such as induction, deduction, comparative statistical analysis, and analysis of documents. Based on the results of the research the author concludes that there are certain gaps in the Russian laws on tax and levy liability as a result of the formal approach to developing law branches and institutions. The author of the article suggests that we should use the law enforcement practice of the European Court of Human Rights to make changes in the Russian legislation.