ADMINISTRATIVE RESPONSIBILITY FOR UNCERTAINTIES TO THE TAX CONTROL BODIES
The article considers the problems of bringing to administrative responsibility for failure to provide tax control information. First, establishing the grounds for prosecution for failure to provide information on tax control, the lawmaker does not disclose the content of this category in tax or administrative legislation, only a few theorists have attempted to disclose the content of the category in question, however, the result, we believe, can not be fully In practice, we consider it necessary to improve the available theoretical basis for the subsequent implementation of this categories in both tax and administrative law. Secondly, the problematic issue of bringing an official to administrative responsibility for failing to provide information to tax authorities is considered for officials in this article is understood as the head of the organization, and its chief accountant (accountant), this leads to a dilemma, and namely: whom to involve? During the disclosure of this issue, the changes that occurred in the law on accounting are analyzed, a criterion is worked out to hold the head of the organization and its accountant accountable, and a proposal is made to amend Art. 15.6 of the Code of Administrative Offenses of the Russian Federation.