Email this article Enforcement consequences of inter-branch legal notions in tax legislation (a study of business property tax)
- Authors: Kopina A.A.1, Povetkina N.A.2, Ryabova E.V.3
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Affiliations:
- National Research University “Higher School of Economics”
- Institute of Legislation and Comparative Law under the Government of the Russian Federation
- Lomonosov Moscow State University
- Issue: No 6 (2025)
- Pages: 144-153
- Section: Budget, taxes, banks
- URL: https://journal-vniispk.ru/1026-9452/article/view/305438
- DOI: https://doi.org/10.31857/S1026945225060134
- ID: 305438
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Abstract
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.
About the authors
A. A. Kopina
National Research University “Higher School of Economics”
Author for correspondence.
Email: a.kopina@yandex.ru
3 B. Trekhsvyatitelsky Lane, 109028 Moscow, Russia
N. A. Povetkina
Institute of Legislation and Comparative Law under the Government of the Russian Federation
Email: shock777@yandex.ru
34 B. Cheremushkinskaya str., 117218 Moscow, Russia
E. V. Ryabova
Lomonosov Moscow State University
Email: associatedzaneta@rustyload.com
1 Leninskie Gory, 119234 Moscow, Russia
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