ACTUAL ISSUES OF TAX LEGISLATION IN THE SPHERE OF LEGAL REGULATION OF LEGAL LIABILITY FOR TAX OFFENCES

This article deals with the current issues of tax violations concerning their legal regulation in the Russian Federation. Legal regulation of liability for tax violations has contradictions. In this article, we analyze the bases for classifying legal liability in the tax offenses, depending on the subject of the offense; we also study the issues and prospects of modern legal regulation of organizations' liability for tax offenses. Based on the discussion, it is proposed to identify possible ways of solving this problem.