Administrative Liability for Tax Offenses: Protecting the Rights of Violators

Administrative liability for tax offenses is a key instrument of state control in the tax sphere. It is aimed at ensuring compliance with tax legislation and maintaining a balance between the interests of the state and the rights of taxpayers. One of the most acute problems is the duplication of rules governing tax offenses in the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation. The article examines the main aspects of administrative liability for tax offenses in the Russian Federation. It addresses the problem of overlapping provisions in the Russian Tax Code and the Code of Administrative Offenses, leading to legal inconsistencies. Particular attention is paid to protecting taxpayers’ rights, the presumption of innocence, the peculiarities of holding legal entities liable, and the need for legislative unification. Based on an analysis of academic literature and regulatory acts, measures to improve legislation and law enforcement practices are proposed.