RAS Social ScienceGosudarstvo i pravo

  • ISSN (Print) 1026-9452
  • ISSN (Online)2713-0398

Some of the issues of administrative responsibility of legal persons

PII
S1026-94520000617-6-1
DOI
10.31857/S20000617-6-1
Publication type
Article
Status
Published
Authors
Volume/ Edition
Volume / Issue 8
Pages
5-14
Abstract
The paper shows the essence of administrative responsibility. Some details concerning administrative liability of legal entities are analyzed and legal practice concerning the matter is shown. It is also shown that administrative and legal status of a legal entity in the administrative and tort relations and it is noted that up to date it has remained uncertain whether the administrative responsibility of public authorities should be existed at all. The article raises the issue of legal representative of a legal entity, also the issue of insignificance during the prosecution, lasting offenses are considered especially determining guilt entities identified particular administrative liability of legal persons for violation of legislation on taxes and fees.
Keywords
administrative responsibility, administrative and legal status, guilt, lasting offense, the legal representative of a legal entity, insignificance, tax offenses, legal persons
Date of publication
01.08.2014
Number of purchasers
1
Views
1082

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At the Ministry of Education and Science of the Russian Federation

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