Sakaly M. The responsibility of the legal entities for the tax violations.

Dissertation research is concentrated on the problems of the legal regulation of the responsibility of the legal entities for the tax violations. The main stages of the evolution of the responsibility, legal nature of the responsibility of the legal entities for the tax violation were analyzed. The theses that for the tax violations legal entities may be prosecute to administrative and financial responsibility were argued. The characteristic of the reasons of the responsibility for the legal tax violations was given; the elements of the tax violation were investigated: object, objective side, subject, subject side. Special attention was paid to the investigation of the nature of the proceedings about tax violations. The stage and specialties of the tax violations proceedings were descried. The measures of the responsibility, which are applied for the committing of the tax violation were investigated.