The effectiveness of administrative coercion in the mechanism of legal regulation of taxation

This monograph is devoted to the effectiveness of administrative coercive measures for violations of tax legislation in the mechanism of legal regulation in the field of taxes and fees. Based on the doctrinal study of administrative and judicial practice on the application of administrative responsibility for violations of tax legislation, as well as statistical data, the author conducts a legal study in which it offers ways to increase the efficiency of the system of administrative coercion in the field of taxes and fees and thereby improving the mechanism of legal regulation of taxation in whole.
The monograph is justified by the need for certainty and liberalization of legal regulation in the field of taxes and fees, risk-oriented tax control and saving repression in the detection of tax risks.
For specialists in the field of administrative, financial and tax law