The Application of Civil Law in the Regulation of Tax Relations

The graduate work was done by a student at the Faculty of Law of the Higher School of Economics. The object of the study are legal relations arising in the course of application of civil law norms in the regulation of tax relations. The subject of the study - the provisions of civil and tax legislation, judicial practice, domestic and foreign doctrinal sources. The purpose of this study is to obtain scientific knowledge about the patterns of application of civil law norms in the regulation of tax relations. The work was completed on fifty eight pages, consists of an introduction, three chapters and a conclusion. The first chapter of the work "The relationship between tax and civil law: an integrated approach" reveals the concept of property relations, their role in the relationship of tax and civil law. The second chapter is devoted to the institutions, concepts and terms of civil law in the regulation of tax relations. The third chapter reveals the law-enforcement practice of using the institutions, concepts and terms of civil law in tax legal relations.