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Topicality and rationale of this research stem from the fact that the modern state, which is governed by the rule of law, must have the well-adapted and properly regulated system of taxation, which takes into account both interests of taxpayers, and interests of the state. In addition, such taxation system must be ensured by and accompanied with the system of legal safeguards and guarantees, which must include both responsibility for non-observance of the tax legislation, and prevention offences in this area. Therefore, goal of this paper is to ensure disclosure and description of the main directions of the preventive work and maintenance in respect of the offences in the tax area with the help of remedies and principles of the administrative law. As concerns various methods of analysis, it was conventional analytical method, which was selected as one of the main methods and which has made it possible to estimate efficiency of the administrative measures in the course of general prophylaxis within the taxation system in order to develop specific directions of regulation and settlement of the object of research. The paper presents essence offences in the tax area both at the legislative level, and within the doctrinal environment. Analysis of the policy in respect of prevention of and fighting with administrative offences in the sphere of application of the tax legislation wass carried out. Subjects of implementation of this policy, directions of their preventive activity and existing measures in the sphere of prevention of delicts in the tax area, as well as critical analysis of certain directions (which have been proposed by certain scientists) in order to improve estimation of efficiency of the preventive work and maintenance within tax relations have been determined. In addition, main directions of prevention of the offences in the tax area have been determined, and these directions were subdivided in two forms – form of a general action and form of the individual influence upon the objects of prevention. At the same time, there exists the substantial list of the general prevention measures, as well as special measures, which have been developed for improvement of the preventive influence upon the legal relations within the area of taxation. Materials of this paper present information of practical utility for wide circles of users: general public, economic entities, employees of fiscal authorities, and bodies of the legislative power.