ON TAX ADMINISTRATIVE OFFENSES

Abstract

The article deals with the unification of administrative and criminal legislation on the example of tax offenses provided for by the RF Tax Code, the Code of Administrative Offenses and the Criminal Code of the RF. It is concluded that tax offenses are a type of administrative offenses. These types of legal liability are close in their goals - to the protection of public interests to a great extent, administrative and tax violations are socially dangerous, content and measures of state coercion are close, the government reacts to them in almost the same way. Using the comparison of various types of legal liability in the tax field as an example, the proposals for the unification of criminal, administrative and tax liability are formulated. The main argument for this is that the nature of these types of responsibility is one. A variant of amending the legislation on criminal and administrative liability in the case of the introduction of the criminal offense category into the Criminal Code and the Code of Criminal Procedure of the Russian Federation is considered. In this case, the need arises and it is possible to combine criminal, administrative and tax offenses into a single regulatory legal act. The article concludes that tax violations are essentially administrative offenses.