UDC 347.73
Authors
Lukashevich E. E.
Lomonosov Moscow State University, Higher School
of Public Audit
Abstract
The article considers the basic principles and functions of legal responsibility for violations of tax legislation. Such principles as legality, justice, individuality, inevitability of punishment and presumption of innocence are described. The functions of legal responsibility such as punitive, restorative, preventive and educational are also analyzed.
Keywords
Responsibility; tax; tax legislation; tax law; principle of legal responsibility; function of legal responsibility.
