Open AccessInheriting the Property of an Individual Entrepreneur
Author(s) -
Tatyana Ya. Filippova
Publication year - 2021
Publication title -
vestnik kemerovskogo gosudarstvennogo universiteta. seriâ: gumanitarnye i obŝestvennye nauki
Language(s) - English
Resource type - Journals
eISSN - 2541-9145
pISSN - 2542-1840
DOI - 10.21603/2542-1840-2021-5-2-182-190
Subject(s) - settlor , inheritance (genetic algorithm) , legislation , property (philosophy) , law and economics , political science , business , law , sociology , epistemology , biochemistry , chemistry , philosophy , gene
The last will issues are always relevant, since they are associated with the desire and ability of a citizen to provide financially for their heirs. The current legislation takes into account the will of the testator and reflects, to some extent, the changes that occur in society. The present article features the current inheritance law of the Russian Federation, which, as it appears, do not reflect the special legal status of an individual entrepreneur. The authors analyzed statistical data confirming the place of individual entrepreneurs in the modern economy. The legislation on inheritance underestimates this fact, which leads to a violation of people’s rights and negative consequences in the business sphere. The research objective was to consider the issues of inheritance after the death of an individual entrepreneur, taking into account the preservation of the business, the stability of civil circulation, and the interests of the testator. The authors examined the existing approaches to the legal status of an individual entrepreneur and various cases of controversial conclusion about the property inheritance. They also assessed the effectiveness of legal regulation of inheriting the property of an individual entrepreneur and developed options for preserving the business, including a trust management agreement for inherited property. However, the notarial practice in this regard remains quite inconsistent. The paper contains several proposals for improving the current inheritance law.