Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2014. № 6. Part 2. P. 194-198.
PROBLEMS UNDER TRIAL OF CASES OF ADMINISTRATIVE VIOLATIONS IN SPHERE OF TAXES-AND-DUTIES AND WAYS FOR THEIR SOLUTION
Shilekhin Konstantin Evgen'evich
Omsk Academy of the Ministry of Internal Affairs of Russia
Abstract. The article examines the problems connected with the specifics of the trial of the cases of administrative violations in the sphere of taxes-and-duties. The structure of the stages of the trial of the cases of administrative violations is under investigation. Special attention is paid to the analysis of the problems, which the law enforcer comes across during the investigation of the cases of administrative violations in the sphere of taxes-and-duties. On the basis of the findings the author formulates suggestions on the improvement of the legislation in this sphere.
Key words and phrases: рассмотрение дела об административном правонарушении, производство по делам об административных правонарушениях в области налогов и сборов, подсудность дел об административных правонарушениях, trial of case of administrative violation, proceedings on cases of administrative violations in sphere of taxes-and-duties, jurisdiction of cases of administrative violations
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