Налогово-правовое регулирование имущественных отношений в системе имущественно-правового регулирования в России
Ключевые слова:
имущественное отношение, субсидиарный порядок, коллизия, налоговое имущественное правоотношение, арест имущества, залог
Аннотация
Статья посвящена изучению взаимодействия налогового права с другими отраслями права и законодательства в процессе регулирования имущественных отношений. Анализируется возможность применения в субсидиарном порядке норм гражданского права для регулирования налоговых имущественных отношений. Выделяются и анализируются различные типы взаимодействия налогово-правового и гражданско-правового регулирования имущественных отношений. Уделяется также внимание характеристике различных видов коллизионного и конкурирующего взаимодействия налогово-правового и гражданско-правового регулирования имущественных отношений.
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Литература
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2. Bychkov A. I. Atypical elements in labor relations // Property relations in the Russian Federation. 2013. No 2. Р. 44–56.
3. Vinnitsky A. V. Participation of public entities in property relations: problems of balancing administrative-legal and civil-legal regulation // Administrative and municipal law. 2010. No 11. Р. 82–91.
4. Civil Law: Textbook / Ed. E. A. Sukhanov. М., 2004. Vol. 1.
5. Gruzdev V. V. Property relations as a subject of civil law // Russian Journal of Law. 2017. No 3. Р. 112–117.
6. Denisov A. I. Theory of state and law. M., 1948.
7. Ershova E. A. Civil law - the source of labor law? // Trudovoe pravo. 2004. No 12. Р. 18–20.
8. Zakharov V. N., Tsybulenko A. P. Application of analogy in resolving labor disputes // Russian justice. 2008. No 3. Р. 24–26.
9. Ivanov A. A. The concept of “property relations” and problems of tax law // Vestnik VAS. 2009. No 1. Р. 77–78.
10. Kabanova I. E. Civil liability of public entities for violations in the field of taxation // Property relations in the Russian Federation. 2016. No 9. Р. 9–15.
11. Karaseva M. V. Tax and civil law: the relativity of the relationship // Problems of correlation and interaction between private and public law (on the example of individual branches of law) / ed. T. A. Guseva. M. ; Berlin : Direct Media, 2021. Р. 126–135.
12. Kartashov V. N. The theory of the legal system of society: Textbook. In 2 vols. Yaroslavl, 2005. Vol. 1.
13. Kratenko M. V. The contract of hiring the services of an individual: problems of judicial practice and prospects for legal regulation // Trudovoe pravo. 2007. No 5. Р. 6–7.
14. Korolkov A. Commentary on the article by Kratenko P.V. "Money obligations of the parties to the employment contract: problems of legal regulation" // Trudovoe pravo. 2011. No 10. Р. 15.
15. Meyer D. I. Russian civil law. SPb., 1884.
16. Ryabov A. A. Influence of civil law on tax relations (doctrine, interpretation, practice). M., 2014.
17. Sinitsyn S. A. Forecast of the development of property relations: legal understanding, civil legislation // Laws of Russia: experience, analysis, practice. 2017. No 1. Р. 84–89.
18. Tarkhov V. A. The subject of civil law. Property relations // Civil law. 2009. No 1.
19. Shvedov A. L. The rights of an employee to compensation for moral damage // Lawyer. 2005. No 3.
Опубликован
2022-12-26
Раздел
Финансовое право. Налоговое право
