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SOURCE:    Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2010. № 1. P. 58-60.
SCIENTIFIC AREA:    Law Sciences
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Goryachenko Olga Yuryevna
Astrahan State University
Department of Civil Law

Abstract. The article shows the amenability of individual entrepreneurs without creating juridical person for breaking tax legislation. The norms of tax legislation which create the penalties for breaking this legislation are described. Besides judicial practice is given as an example according to which the conclusions about the application of legislative norms are made.
Key words and phrases: налоговое законодательство, индивидуальный предприниматель без образования юридического лица, налоговая и административная ответственность, tax legislation, individual entrepreneurs without creating juridical person, tax and administrative amenability
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