Zaitsev VA Legal responsibility for the infringement of the legislation on taxes and levies and the implementation of its remedial order: Diss. ... Cand. jurid. Sciences. - M .: Russian Legal Academy of the Ministry of Justice, 2003. - 184 p.
Chapter 1. Responsibility for violation of legislation on taxes and fees in the system of legal liability
§ 1.1. The concept and essence of legal responsibility
§ 1.2. Types of legal liability for violations of the legislation on taxes and fees
§ 1.3. Legal problems of establishing legal responsibility for violations of legislation on taxes and fees
Chapter 2. Procedural forms of realization of responsibility for violation of legislation on taxes and fees
§ 2.1. The procedural rules for considering cases of tax offenses
§ 2.2. The delinquency process in cases of violations of the legislation on taxes and levies, containing elements of tax offenses
§ 2.3. Legal problems of accountability for violations of legislation on taxes and fees
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