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Administrative and municipal law
Reference:
Arsenieva, N. V.
Classification of Administrative Offences in the Sphere of Taxes and Levies
// Administrative and municipal law.
2010. ¹ 9.
P. 73-77.
URL: https://en.nbpublish.com/library_read_article.php?id=57609
Arsenieva, N. V. Classification of Administrative Offences in the Sphere of Taxes and LeviesAbstract: the article is devoted to certain aspects of classification of administrative offences in the sphere of taxes and levies. The author analyzes the content of the 15th Chapter of the Code of Administrative Offences of the Russian Fede3ration (‘Administrative Offences in the Sphere of Taxes and Levies) and forms of state control by tax authorities. The author also suggests her own classification of administrative offences in the sphere of taxes and levies Keywords: studies of law, classification, administrative, offence, responsibility, tax, control, object, legislation, taxes
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References
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2. Kucherov I.I., Sheremet'ev I.I. Administrativnaya otvetstvennost' za narusheniya zakonodatel'stva o nalogakh i sborakh. — M., 2006; 3. Lunev A.E. Gosudarstvennyy kontrol'// Yuridicheskiy entsiklopedicheskiy slovar'/ Pod red. A.Ya. Sukhareva. 2-e izd., dop. M.: Sovetskaya entsiklopediya, 1987. 4. Nalogovyy kodeks RF. Chast' pervaya: Postateynyy kommentariy / Pod red. V.I. Sloma. — M., 1998. 5. Nalogovoe pravo Rossii / Otv. red. Yu.A. Krokhina. — M., 2003. 6. Nalogovyy protsess / Pod red. A.N. Kozyrina. — M., 2007. 7. Khokhlova T.N. Proizvodstvo ob administrativnykh pravonarusheniyakh v federal'nykh organakh nalogovoy politsii: Avtoref. dis. …kand. yurid. nauk. M., 2002. 8. Shekshin V.V. Administrativnaya otvetstvennost' za pravonarusheniya v oblasti nalogov i sborov: Dis. … kand. yurid. nauk. — M., 2006. |
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