Recourse in Russian Civil Law

In this study we conducted a comprehensive study of existing legislation and legal practice regarding the institution of recourse in the civil law of the Russian Federation. In the practical recommendations for the improvement of the current civil legislation, due to the fact that the author has identified some of the gaps and shortcomings in the current legislation in this area. The WRC identified these key points set topics as the concept, the legal nature of the concept and signs of regression Institute, the ratio of recourse Institute with related legal categories of civil rights (cession, subrogation, restitution), considered the most encountered in practice, cases of regress. In addition, we were investigated: the concept and the reasons of occurrence of legal recourse, object, subject and content of legal recourse legal, and has been the classification of recourse obligations in civil law of the Russian Federation. Object of research are public and legal guarantees to ensure the protection of taxpayers' rights, a subject - the norms of legislation on taxes and fees, regulatory ways to protect taxpayer's rights, as well as the practice of the implementation of these norms. This work consists of five parts: introduction, main part, conclusion, bibliography and appendix. The main part is divided into two chapters: "The legal nature of the Institute of recourse in the civil law of the Russian Federation" and "recourse obligations as a kind of legal", each chapter is divided into three sections.