...论文发表 - xzbu.com 中国论文网 关键词： 违法行政行为；法律监督；制度设计 [gap=11925]Key words:administrative misfeasance; legal supervision; system design ...
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The administrative penalty of taxation is the measure of administrative sanctions against the administrative misfeasance to tax taken by tax authorities, which contains punition and compensation.
税务行政罚款是由税务机关作出的对税务行政违法行力的行政处罚措施，具有惩罚性与补偿性。
It is a form of holding administrative subjects responsible for their misfeasance to compel administrative subjects to perform legal duties.
强制履行法定职责是对行政主体的失职行为追究法律责任的一种形式。
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