Tax legal regulation of property relations in the system legal regulation of property relations in Russia

Abstract

The article is devoted to the study of the interaction of tax law with other branches of law and legislation in the process of regulating property relations. The author analyzes the possibility of applying in a subsidiary manner the norms of civil law for the regulation of tax property relations. The article singles out and analyzes various types of interaction between tax-legal and civil-legal regulation of property relations. The author also pays attention to the characteristics of various types of conflict and competing interaction of tax-legal and civil-legal regulation of property relations.