Formation and development of taxation and legislation on administrative responsibility for tax offences in the Republic of Kazakhstan

Purpose - The relevance of this research topic lies in the fact that administrative responsibility for tax offences is one of the most complex sections of legislation providing for administrative responsibility, because an administrative offence in the field of taxation is considered inextricably with the norms of tax legislation. The purpose of this study is a comparative legal and historical analysis of the legislation on administrative responsibility for offences in the field of taxation and tax legislation of the Republic of Kazakhstan. Design/methodology/approach - The research used general scientific, private scientific and legal methods of cognition, such as analysis, synthesis, historical, formal and logical methods, as well as the comparative-legal method, which was the main method of cognition in the study. Findings - To reduce the number of administrative offences in the field of taxation, the study proposed the introduction of an open source of financial information on the income and taxes of tax collectors. The novelty of the research lies in the fact that taxation and administrative responsibility for the commission of offences in the field of taxation are studied in a simultaneous relationship with their formation and subsequent stages of development. The study examines the impact of the coronavirus pandemic on the development of legislation in the field of taxation and on administrative responsibility in the field of taxation. Originality/value - This paper is devoted to the study of legal norms establishing administrative responsibility for offences in the field of taxation.