Matselyk M. Administrative responsibility for avoiding taxation

Object -An object - the aggregate of public relations which arise up in the process of application of measures of administrative responsibility as variety of administrative compulsion for the deviation from taxation; purpose – research and put the ground of the positions, which are well-regulated by the norms of law and are up to the questions, related to normatively-legal frameworks, grounds and procedure of application of administrative responsibility for deviation from taxation, methods-scientific, dialectical, structurally-system, comparative, logical analysis; novelty - one of the first complex monographic researches, that is devoted to the analysis of application of administrative responsibility for deviation from taxation in the tax legislation of Ukraine; results can be used in legislative and standard creative activity, in a research sphere, in an educational process, in law applying activity.