SOME ISSUES OF BRINGING CITIZENS TO ADMINISTRATIVE RESPONSIBILITY FOR ILLEGAL ENTREPRENEURSHIP

Year: 
2019

Article:

Issue: 
3

DOI: 
10.34076/2219-6838-2019-3-51-58
Author(s): 

Popov Alexei

Deputy head of the Interdistrict Tax Office no. 12 of the Federal Tax Service Administration in the Omsk region (Omsk), e-mail: a_popov55@bk.ru

Author(s): 
Popov Alexei
Abstract: 

The article analyzes the substantive and procedure legal issues of bringing citizens to administrative responsibility for entrepreneurial activities without state registration as an individual entrepreneur or legal entity (an administrative offense provided for by p. 1 of Art. 14.1 of the Administrative Offenses Code of the Russian Federation). Based on the analysis of legal acts and practice of initiating administrative proceedings the author concludes that there is the need to clarify a number of norms of the Administrative Offenses Code of the Russian Federation.

Key words: 

illegal entrepreneurship, administrative responsibility, fact of an offense, constituent elements of an offence, initiation of administrative proceedings

Text of the article: 
English