Grajdansko-pravovie instituti , ponyatiya i termini v nalogovom prave
This monograph is an interdisciplinary study at the intersection of tax and civil law. The paper studies the patterns of the use of civil institutions, concepts and terms in tax law. The author proposes the concept of the relationship between tax and civil law. Two aspects of this relationship are described: dynamic and static. The scientific differentiation of institutions, concepts and terms borrowed by tax law from civil law is carried out. The problem of changing the meaning of civil law terms in the tax sphere is investigated. Methods for achieving unambiguity of terms have been developed. The ways of using civil law institutions in tax law are disclosed, the limits of such use are determined. The analysis of judicial practice on the studied topic is carried out. Recommendations have been developed for the law enforcement officer, as well as proposals for changing the legislation on taxes and fees. The legislation is given as of September 1, 2017.
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