Training Manual . - M. : Jurisprudence, 2012. - 128 s. The textbook was prepared based on the results of a joint study conducted by the authors of the problems of administrative liability for violations of the legislation on taxes and fees . The paper considers the system of liability for violations of the legislation on taxes and fees and its components, the concept and structure of administrative liability for violation of the legislation on taxes and fees . A general description of violations of the legislation on taxes and fees containing signs of administrative offenses is given, as well as the peculiarities of proceedings in cases of administratively punishable violations of the legislation on taxes and fees, taking into account judicial practice. Deployed administrative and legal characteristics of violations of the legislation on taxes and fees. For professional lawyers, employees of tax authorities and departments of internal affairs bodies on tax crimes, judges, as well as students, graduate students and teachers of law faculties of universities .