The Legal Responsibility for Commission Tax Offences in the Russian Federation

Student: Anikaeva Tatyana

Supervisor: Elena Ryabova

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2018

This research paper is devoted to study the institute of responsibility for commission tax offence. Namely, the legal nature of the tax responsibility, the elements of the tax offence, which are necessary for bringing to the tax responsibility, and the circumstances mitigating and aggravating responsibility are research by the author. According to the results, the author draws the following conclusion. The institute of the tax responsibility is controversial due to the fact that heterogeneousness of doctrine concepts and enforcement of law are present. This fact requires the legislative modernization.

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