Ryzhykov, A.M. On the issue of definition of insignificancy in the cases on administrative and tax offences

Abstract: As the author of this article points out, in spite of similarities between administrative and tax offences, there are considerable differencies in the sphere of the means to free the subjects of offences from administrative and tax responsibility. For example the Administrative Offences Code of the Russian Federation provides for the insignificancy of offence as a way to free the offender from responsibility…