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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:
- 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://ruspoj.com/1026-9452/article/view/687394
- DOI: https://doi.org/10.31857/S1026945225060134
- ID: 687394
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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.
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About the authors
Anna A. Kopina
Higher School of Economics
Author for correspondence.
Email: a.kopina@yandex.ru
ORCID iD: 0000-0002-4684-5338
PhD in Law, Associate Professor at the Department of Public Law
Russian Federation, 3, B. Trekhsvyatitelsky Lane, Moscow, 109028Natalia A. 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
Russian Federation, 34, B. Cheremushkinskaya St., Moscow, 117218Elena V. 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
Russian Federation, 1, Leninskie Gory, Moscow, 119234References
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