Enforcement consequences of inter-branch legal notions in tax legislation (a study of business property tax)

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The article is devoted to law enforcement consequences of inter-branch legal notions in tax legislation through studying the subject to business property tax. The emergence of a law enforcement “collapse” in the collection of business property tax has been justified by legislator’s insufficient attention to the specifics of tax and legal means in the formation of inter-branch legal compositions in taxation. The authors have raised the issue of identifying mechanisms to determine the limits of reception of other law branch norms in the formation of regulatory means for taxation purposes.

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作者简介

Anna Kopina

Higher School of Economics

编辑信件的主要联系方式.
Email: a.kopina@yandex.ru
ORCID iD: 0000-0002-4684-5338

PhD in Law, Associate Professor at the Department of Public Law

俄罗斯联邦, 3, B. Trekhsvyatitelsky Lane, Moscow, 109028

Natalia Povetkina

Institute of Legislation and Comparative Law under the Government of the Russian Federation

Email: shock777@yandex.ru
ORCID iD: 0000-0003-2443-6530

Doctor of Law, Professor, Head of the Department of Financial, Tax and Budget Law, Head of the Department of Public Law

俄罗斯联邦, 34, B. Cheremushkinskaya St., Moscow, 117218

Elena Ryabova

Lomonosov Moscow State University

Email: associatedzaneta@rustyload.com
ORCID iD: 0000-0002-4065-9630

Candidate of Law, Associate Professor at the Department of State and Local Finance of the Higher School of Public Audit

俄罗斯联邦, 1, Leninskie Gory, Moscow, 119234

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