Zatsepina, E.M. Administrative offence in the sphere of finances: definition and characteristic features

Abstract: This article dwells upon the issues of administrative responsibility for the offences in the sphere of finances, definition and elements of administrative offences in this sphere. Based on analysis of scientific literature, the author provides the definition of administrative responsibility for financial offences, establishes the issues, related to specific features of administrative responsibility in this sphere. The author also provides definition of an administrative offence as a basis for administrative responsibility, its elements, characteristic features of administrative offences in the sphere of finances.

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