Administrative liability for tax offenses: current issues
In the framework of this work, contemporary problems that exist in the system of administrative responsibility for tax offenses are considered. It is noted that modern administrative and tax legislation does not contain a legal definition of “qualification of tax offenses”, which is an omission on the part of the legislator. The work focuses on the study of the opinions of other authors, on the basis of which the authors form their own vision of the state of the legal institution under consideration. It is concluded that the qualification of a tax offense should be understood as the activity of establishing the identity between the signs of the actually committed act and the signs of the offense carried out by the authorized bodies in order to legalize the legal assessment of the committed act in the procedural document.