Open AccessTax and Civil Law: Some Aspects of the Relationship When a Legal Entity is Terminated
Author(s) -
И. Н. Шабанова
Publication year - 2020
Publication title -
ûridičeskaâ nauka i praktika
Language(s) - English
Resource type - Journals
ISSN - 2542-0410
DOI - 10.25205/2542-0410-2020-16-1-63-68
Subject(s) - taxpayer , business , legislation , state (computer science) , legal practice , law , civil code , law and economics , political science , economics , computer science , algorithm
Based on the analysis of civil and tax legislation and the practice of its application, an idea of the relationship between these industries in various ways of termination of a legal entity (voluntary and compulsory liquidation, invalidation of a legal entity and exclusion of an organization from the Unified state register of legal entities) is formed. It is proposed to consider the termination of a legal entity as a General institution for special methods of termination. It is concluded that it is necessary to notify the organization's stakeholders in advance through digital technologies about the upcoming exclusion of a legal entity; to take measures to collect tax debts before excluding an organization from the state register; before forming a list of organizations for exclusion, charge the tax authorities to conduct an analysis of the real state of the taxpayer. It is the tax authority that carries out compulsory liquidation and exclusion from the register, which has a huge impact on the state of subjects of civil turnover.