Issue 4 (6) 2009

LEGAL LIABILITY FOR THE VIOLATION OF THE TAXATION LEGISLATION

LEGAL LIABILITY FOR THE VIOLATION OF THE TAXATION LEGISLATION

N.V. Syropyaatova

15, Bukirev st., Perm, 614990, Law School of the Perm State University

The legal liability for the taxation legislation violation always raises great interest of the tax relations subjects as it affects their interests and legitimate interests. The article covers the correlation of such notions as taxation legislation violation and tax offence, which are the reason for bringing to responsibility. The types of proceedings are described of the taxation legislation violation cases. Special attention is given to the order of collection of the tax and administrative sanctions. During the recent years this order has been frequently changed, and these changes are being analyzed and evaluated in the article.

Keywords: violation of the taxation legislation; tеax offence; proceedings of the taxation legislation violation cases; proceedings of the tax offence cases

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