Liability for tax offenses
Legal responsibility occupies one of the Central places in the theory of law, remaining and today a subject of scientific disputes as uniform and generally recognized concept of legal responsibility, its types on these or those criteria of classification in the legal doctrine is not formed. The meaning of legal responsibility is that it reflects the specifics of any legal phenomena and their formal certainty. In the course of development of the tax legislation and practice of its application in the Russian legal system the new Institute - responsibility for Commission of tax offenses was formed. This article discusses the definition of the concept of "tax offense"reflected in the tax legislation of the Russian Federation, the types of tax offenses for which liability is established by the Tax Code of the Russian Federation, types of liability, discussions about the legal nature of liability for tax offenses.