Tax offences and their classification in the Russian Federation

The article is devoted to the study of various classifications of tax offenses in the Russian Federation. The authors present and consider the main criteria for dividing tax offenses and their classification, and develop recommendations aimed at improving tax legislation in the field of offenses and developing the current classification of tax offenses in the Russian Federation. It is rightly noted that the criterion for dividing tax offenses is based on one of the features or elements of the composition of offenses. The relevance of the subject of the article is primarily determined by the fact that the study, and subsequently knowledge of various classifications of tax offenses allows you to further significantly narrow the circle when establishing a specific type of tax offense committed, as well as to avoid mistakes in differentiating a tax offense from a tax crime. In this article, we used such methods of scientific research as the dialectical method of knowledge, the method of analysis, the comparative legal method, the formal logical method, and the method of analysis.

tax legal relations, tax offenses, the Budget code of the Russian Federation, classifications, object of tax offenses, subject of tax offenses