Civil law institutions, concepts and terms in tax law

This monograph is an intersectoral study at the junction of tax and civil law. The work studies the laws of using civilistic institutions, concepts and terms in tax law.
The author proposed the concept of the connection of tax and 1 Razhtan law. Two aspects of this connection are described: dynamic and static. A scientific distinction between the institutions, concepts and terms borrowed by tax law from civilian.
The problem of changing the significance of civil law terms in the tax sphere has been investigated. Methods of achieving the unambiguity of terms have been developed.
Methods of using civil law institutions in tax law are disclosed, the limits of such use are determined. The analysis of judicial practice on the subject under study was carried out. Recommendations have been developed for the law enforcer, as well as proposals for changing the legislation on taxes and fees
The legislation is given as of September 1, 2017