@article{Peretolchin2023some, author={Peretolchin, A.P.}, title={SOME ASPECTS OF DISTINGUISHING ADMINISTRATIVE AND TAX LIABILITY FOR TAX OFFENSES IN RUSSIAN LAW}, journal={Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation}, publisher={East Siberian institute of the Ministry of Internal Affairs of the Russian Federation}, year={2023}, pages={78-86}, volume={0}, issue={4}, }