Administrative and Tax Liability for Violations in the Sphere of Taxes and Levies: Possibility of
Consolidation of Norms and Consequences.


	Administrative and municipal law Reference: Arsenieva, N. V. Administrative and Tax Liability for Violations in the Sphere of Taxes and Levies: Possibility of Consolidation of Norms and Consequences. // Administrative and municipal law. 2011. № 3. P. 55-64. URL: https://en.nbpublish.com/library_read_article.php?id=58070 Arsenieva, N. V. Administrative and Tax Liability for Violations in the Sphere of Taxes and Levies: Possibility of Consolidation of Norms and Consequences. Abstract: The article deals with the issues related to the consolidation of norms on administrative and tax liability for violations in the sphere of taxes and levies. Based on the study of specificity of proceedings on administrative and tax violations, the author analyzes possible consequences of combing the mentioned above norms. Keywords: administrative, tax, liability, consolidation, norms, consequences, proceedings, violations of law, combination This article is unavailable for unregistered users. Click to login or register References 1. Arkhipenko T.V. Ponyatie i sushchnost' otvetstvennosti za narusheniya zakonodatel'stva o nalogakh i sborakh // Finansovoe pravo. — 2004. — № 5. 2. Bakhrakh D.N. Administrativnoe pravo Rossii. — M., 2000. 3. Vinnitskiy D.V. Ponyatiya «nalogovoe pravonarushenie» i «nalogovaya otvetstvennost'» // Finansovoe pravo Rossiyskoy Federatsii. Otv. red. M.V. Karaseva. — M., 2006. 4. Guseva T.A. Za nalogovye pravonarusheniya — administrativnaya otvetstvennost'? // Finansy. — 2001. — № 12. 5. Guseva T.A. Problemy sovershenstvovaniya mekhanizma nalogovogo kontrolya i poryadka privlecheniya k nalogo-voy otvetstvennosti: Avtoref. dis. ... kand. yurid. nauk. — Saratov, 2001. 6. Denisenko V.V. Teoriya administrativno-deliktnykh otnosheniy: Avtoref. diss. … d-ra yurid. nauk. — SPb., 2002. 7. Emel'yanov A.S. Pravonarusheniya v sfere nalogov i sborov i otvetstvennost' za nikh: sravnitel'nyy analiz zakonodatel'stva o nalogakh i sborakh i zakonodatel'stva ob administrativnykh pravonarusheniyakh // Nalogo-vyy vestnik. — 2002. — № 11. 8. Enaleeva I.D., Sal'nikova L.V. Nalogovoe pravo Rossii. — M., 2006. 9. Zolotukhin A.V. Teoreticheskie aspekty razvitiya instituta otvetstvennosti za nalogovye pravonarusheniya v nauke rossiyskogo prava // Zakonodatel'stvo i ekonomika. — 2003. — № 8. 10. Kozyrev A.A. Nekotorye voprosy otvetstvennosti za narushenie zakonodatel'stva o nalogakh i sborakh // Go-sudarstvo i pravo. –2004. — № 4. 11. Korobova T.L. Pravovoe regulirovanie administrativnoy otvetstvennosti za pravonarusheniya v oblasti nalogov i sborov: Dis. …. kand yurid. nauk. — Saratov, 2006. 12. Krokhina Yu.A. Otvetstvennost' za narushenie nalogovogo zakonodatel'stva: ponyatie, mekhanizm i stadii re-alizatsii // Khozyaystvo i pravo. — 2003. — № 5. 13. Kuz'micheva G.A., Kalinina L.A. Administrativnaya otvetstvennost'. — M., 2000. 14. Kucherov I.I. Nalogovoe pravo Rossii. — M., 2001. 15. Nalogovoe pravo / Pod red. A.V. Bryzgalina. — M., 1997. 16. Ovcharova E.V., Pepelyaev S.G. Ponyatie, vidy i printsipy otvetstvennosti za narushenie nalogovogo zakono-datel'stva // Nalogovoe pravo / Pod red. S.G. Pepelyaeva. — M., 2003. 17. Pankova O.V. Nastol'naya kniga sud'i po delam ob administrativnykh pravonarusheniyakh. — M., 2009. 18. Panova I.V. Eshche raz o dvukh tendentsiyakh, razrushayushchikh tselostnost' instituta administrativnoy otvet-stvennosti // Vestnik VAS RF. — 2007. — № 8. 19. Pimenova O.V. Nalogovaya otvetstvennost' kak vid yuridicheskoy otvetstvennosti: mif ili real'nost' // Finansovoe pravo. — 2005. — № 7. 20. Strel'nikov V.V. Neobkhodimo li perenosit' sostavy nalogovykh pravonarusheniy v KoAP RF// Finansovoe pravo. — 2007. — №7. 21. Ternova L.V. Nalogovaya otvetstvennost' — samostoyatel'nyy vid yuridicheskoy otvetstvennosti // Finansy. — 1998. — № 9. 22. Tikhomirov A.Yu. Obshchaya kontseptsiya razvitiya rossiyskogo zakonodatel'stva // Zhurnal rossiyskogo prava. — 1999. — № 1. 23. Futo S.R. Administrativnaya otvetstvennost' za pravonarusheniya v oblasti nalogov i sborov: Dis. ... kand. yurid. nauk. — Omsk, 2004; 24. Shchekin D.M. Prezumptsiya nevinovnosti nalogoplatel'shchika po NK RF // «Vash nalogovyy advokat». — M., 1998. 25. Yakimova S.S. Administrativnaya i nalogovaya otvetstvennost': podchinenie ili ravenstvo // Nalogi (gazeta). — 2008. — № 17

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Arsenieva, N. V. Administrative and Tax Liability for Violations in the Sphere of Taxes and Levies: Possibility of Consolidation of Norms and Consequences.