Abstract
The article is devoted to the characteristics of the principle of legality in the context of its application as a principle of legal responsibility, which is inherent in all branches of law, including financial law and tax law, as a sub-branch of the latter. An in-depth study of the principles of legal responsibility allows practitioners, using the assets of scientists, to direct efforts to eliminate gaps in the law. Key words: legal responsibility, principles, legality, financial law, tax law.
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