MEASURES TO SECURE TAX OBLIGATIONS

Authors

  • Андрей Сергеевич Баринов Автор
  • Татьяна Станиславовна Колесова Автор

DOI:

https://doi.org/10.22394/2074-7306-2017-1-2-60-65

Keywords:

налоговое обязательство, меры обеспечения, исполнение налогового обязательства

Abstract

In the article submitted by the authors, a system of measures of state coercion aimed at ensuring proper fulfillment of the tax obligation is considered. A conclusion is made about the independence of this phenomenon, its independence from similar measures of civil law.

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Published

2017-02-15

Issue

Vol. 1 No. 2 (2017)

Section

Статьи

How to Cite

Баринов А.С., Колесова Т.С. MEASURES TO SECURE TAX OBLIGATIONS // Северо-Кавказский юридический вестник. 2017. Vol. 1, no. 2. P. 60–65. https://doi.org/10.22394/2074-7306-2017-1-2-60-65