PROBLEMS OF QUALIFICATION OF ADMINISTRATIVE OFFENSES IN THE FIELD OF TAXES AND FEES AS SOURCES OF LOCAL INCOMES

Abstract

Subject: The subject of the article is legal and organizational issues related to the qualification of administrative offenses in the field of taxes and fees as sources of local income generation. Methods: a theoretical and legal analysis of the problems of qualification of administrative offenses related to bringing to administrative responsibility in the field of taxes. The legal framework, the legal composition of these administrative offenses, their main types and peculiarities of qualification by officials of tax authorities and judicial bodies are investigated. Results and practical significance: according to the results of the study, it was concluded that at the present time for proper qualification of offenses in the tax field it is necessary to fix the offenses on taxes and fees in one regulatory legal act the Administrative Code of the Russian Federation. Scientific novelty: lies in the proposal to solve the problems of qualifying administrative offenses in the considered area through the unification of legal liability in the field of taxes and fees.