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Efremov ES Responsibility for tax offenses (current problems in the light of the new Code of Administrative Offences): Diss. ... Cand. jurid. Sciences. - SPb .: Saint Petersburg State University, 2003. - 177 p.

12.00.14


Introduction

Chapter I. The responsibility for tax violations in the system of legal liability

1.1. The concept and features of liability for tax violations of the Tax Code and offenses in the area of \u200b\u200bfinance, taxes and duties under Chapter 15 of the Code of Administrative Offences of the Russian Federation

1.2. Responsibility for tax offenses and civil liability

1.3. Value of liability for tax violations with criminal responsibility

1.4. Comparative analysis of administrative responsibility and liability for tax offenses

Chapter II. The composition of the tax offense

2.1. The subject of a tax offense

2.2. The subjective aspect of a tax offense

2.3. The object and the objective side of a tax offense

Closing

References

List of legal acts


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