Abstract: In this article the authors have investigated the issue of the peculiarities of application of the sanction of article 20.25 of the CAO RF, presented statistical data indicating the dynamics of bringing to administrative responsibility under article 20.25 of the CAO RF for the last few years. In the course of writing this article the authors used universal dialectical, logical, statistical, formal-legal, hermeneutical methods of research. On the example of judicial practice the unfair and punitive nature of the sanction under consideration is shown. The authors present the positions of scientists regarding the goals of the legislator and law enforcer on the establishment and implementation of this administrative punishment, including: S.M. Zyryanov, P.P. Serkov, Z.I. Magomedova, A.V. Zhiltsov, F.K. Batenov and others. As a result of the study, the authors concluded that it is advisable to apply other (similar) legal means of influence on the offender who has not paid the fine on time, except for imposing a double fine. The present article is also a warning to legislators and law enforcers against potential injustice in the part of imposing a double fine. The authors' proposals contribute to the development of more balanced and fair mechanisms to influence the offender. The authors hope that their study will serve as a basis for reform in this area of law enforcement, contributing to the improvement of administrative legislation and judicial practice in favour of preventive over punitive policies.

Abstract: In this article the author highlights the legislative changes of 2016 related to the nature of fulfilment of the tax obligation. Taking into account many doctrinal positions, both advantages and legal problems concerning the mechanism of tax payment by another person are given. The purpose of this study is to assess the necessity and effectiveness of the legislator's assumption of non-personal fulfilment of tax obligation. The author concludes that it is necessary to take various measures that contribute to levelling the risks associated with non-personal fulfilment of tax liability. When writing the article such methods as theoretical-predictive, formal-legal, system-structural and method of legal modelling were used. The novelty of this article lies in the fact that it provides an extensive analysis of the study of non-personal fulfilment of tax liability, drawing attention to its advantages and disadvantages for both taxpayers and tax authorities. Also an aspect of the novelty of the article is the measures proposed by the author aimed at optimising the process of non-personal enforcement of tax liability. The main conclusion of the article is that to date there is no single legal means for the return of erroneously paid tax payments in the case when the payment is made by a third party. The author emphasises the urgent need for further work of the legislator in this direction in order to improve the legal mechanism of taxation in this part, as well as to ensure the protection of taxpayers' interests.

Abstract: In connection with the completion of the development of the new Code of Administrative Offenses, it becomes obvious a change in the approach, including to the application of administrative punishment. The objects of research in this article are: the system of administrative penalties (their types and sizes) and the procedure for the application of administrative punishment in accordance with the draft new Code of Administrative Offenses. The author pays special attention to the change in the approach to the application of administrative penalties in terms of the transformation of the characteristics of administrative measures of responsibility and the legal technique of the presentation of administrative and legal norms governing the institution of administrative punishment. Also, the special subjects of the research of the topic were the categorization of administrative offenses into coarse and coarse and the formulation of a definition to the concept of a homogeneous administrative offense.   The main conclusions of the study are: highlighting the relevance of the adoption of the draft new Administrative Code in terms of regulating the institution of administrative punishment, substantiating the legal fate of the adoption of such a project, otherwise determining the consequences of its non-acceptance, for example, destabilizing the legal regulation of the institution of administrative punishment and maintaining the priority of the punitive function of administrative punishment over the preventive. The novelty of the study lies in the fact that the author has formed a full-fledged commentary on the presentation of the institute of administrative punishment in the draft of the new Administrative Code: the essence of the changes, the target orientation of their introduction. This article summarizes the current problems associated with the imposition of administrative punishment, indicates the different opinions of legal scholars on this issue and provides the author's vision for making each change to the system of administrative penalties.