COMPARATIVE LEGAL ANALYSIS OF RESPONSIBILITY FOR VIOLATIONS OF LEGISLATION ON TAXES AND FEES AS SOURCES OF LOCAL BUDGET REVENUES

Abstract

Purpose: to establish the delineation of liability for violations in the tax sphere for various codified acts as sources of budget formation at the municipal level. Methods: the responsibility for offenses in the field of taxes and fees on the Tax Code of the Russian Federation and the Administrative Code of the Russian Federation has been analyzed, taking into account current judicial practice and recent legislative changes. Results and practical significance: this study identifies similarities and differences in responsibility for offenses under local taxes. In the analysis of judicial practice, duplicate compositions in codified acts were identified. Scientific novelty: is a comparative study of the responsibility for violations in the field of taxes as sources of income of local budgets on examples of judicial practice. The necessity of consolidating all the offenses in the field of taxes in the Code of Administrative Offenses of the Russian Federation is substantiated.