THE CLASSIFICATION OF AD MINISTRA TIVE OFF ENCES IN THE TAXA TION SPHERE: DOCTRINAL APPROACHES
Journal Title: Порівняльно-аналітичне право - Year 2017, Vol 1, Issue
Abstract
This article deals with the views of native and foreign (mainly Russian) specialists in administrative law and tax law with the problem of the classification of administrative offences in the taxation sphere. According to the author, the criterion of classification of administrative offences in the field of taxation should be the object specific of the offense. The author submitted his own classification of administrative offences in the taxation sphere, which are provided with valid legislation of Ukraine.
Authors and Affiliations
В. В. , Іщенко
Keywords
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