Introduction: this scientific article addresses the pressing issue of delineating administrative and tax liability for tax offenses within the context of Russian law. The research aims to analyze the mechanisms for determining and distinguishing between administrative and tax sanctions, as well as identifying the principles and criteria that should be considered when deciding to hold someone accountable. The article examines the significant features of the division between administrative and tax measures of responsibility, and it analyzes cases where it becomes necessary to determine the applicable measures. The research focuses on Russian tax legislation as its subject matter and the commission of tax offenses and the sanctions that may be applied as its object. Special attention is given to a comparative analysis of the practice of applying administrative and tax sanctions in Russia. Furthermore, the article emphasizes the importance of clearly defining the competence and cooperation between tax and administrative authorities when dealing with cases of tax offenses. Effective collaboration between these entities contributes to more effectively combating tax crimes and ensuring compliance with the law. Materials and Methods: the normative basis of the research comprises the Constitution of the Russian Federation, domestic legislative acts regulating the procedure and conditions for imposing tax liability, as well as formulating the fundamental approaches to legal responsibility for violating tax legislation. The methodological foundation of the research is based on the general dialectical method of scientific cognition, which has a universal character, as well as methods of logical deduction, induction, cognitive methods, and techniques of observation, comparison, analysis, generalization, and description. Results: as a result of the research, a conclusion is drawn regarding the need to improve the procedures for delineating administrative and tax liability in Russia and the significance of applying transparent and fair criteria when considering such cases. This study provides a valuable contribution to the field of tax system improvement and the maintenance of law and order in Russia. Summary and Conclusion: tax liability is an independent form of legal responsibility.
tax law, administrative law, tax liability, administrative liability, tax offense, tax system, tax legislation, delineation of liability.
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