Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2014. № 5. Part 2. P. 202-206.
PROBLEMS OF INSTITUTION OF PROCEEDINGS ON ADMINISTRATIVE INFRACTIONS IN TAXES-AND-DUTIES SPHERE (BY THE MATERIALS OF OMSK AND NOVOSIBIRSK REGIONS)
Shilekhin Konstantin Evgen'evich
Omsk Academy of the Ministry of Internal Affairs of Russia
Abstract. The issues connected with the moment of starting proceedings on administrative infractions in taxes-and-duties sphere are considered in the article. The structure of this stage is researched separately. Special attention is paid to the analysis of the formed practice of the institution of the proceeding on administrative infractions of the considered category by the materials of Omsk and Novosibirsk regions revealed by the author. The problems are formulated, with which the law enforcer encounters at this stage of the process. The issues of the administrative investigation of the cases of this category are also touched upon in the article.
Key words and phrases: возбуждение дела об административном правонарушении, административное расследование, производство по делам об административных правонарушениях в области налогов и сборов, institution of proceeding on administrative infraction, administrative investigation
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