Open AccessOn the issue of the relationship between civil and tax law in terms of the application of certain methods of ensuring the fulfillment of obligations
Author(s) -
V. А. Ochakovsky,
AUTHOR_ID,
A. S. Archireeva,
D. I. Seropol,
AUTHOR_ID,
AUTHOR_ID
Publication year - 2021
Publication title -
ûridičeskij vestnik dagestanskogo gosudarstvennogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2411-0299
pISSN - 2224-0241
DOI - 10.21779/2224-0241-2021-39-3-109-112
Subject(s) - legislation , tax law , business , norm (philosophy) , civil law (civil law) , law , law and economics , political science , economics , commercial law , tax reform
This paper examines the relationship between the norms of civil and tax legislation in terms of the application of certain methods of ensuring the fulfillment of obligations. These branches of law have different reasons for these obligations. Civil legislation, in comparison with tax legislation, provides for dispositiveness in the legal regulation of those methods of ensuring the fulfillment of obligations, where tax legislation provides for a mandatory norm. But nevertheless, despite this, the analysis revealed the general provisions of the two industries.