Seizure of Property in the Tax Law.

Master's thesis "Property seizure in tax law" is a comprehensive study based on current legislation, legal science, judicial practice of the nature of the institution of seizure of property in tax law. To achieve the goal of the work, the author set and completed the following research tasks: 1) the definition of the types and legal nature of ways to ensure tax payments; 2) definition of the concept and content of arrest of property in the current legislation and legal doctrine; 3) determining the types of property of the taxpayer and their suitability for arrest in tax law; 4) study of the legal regime for seizing property as a means of ensuring the fulfillment of a tax obligation; 5) conducting a comparative legal analysis of the seizure of property in the tax law of the member states of the EAES. The empirical basis of the master's thesis consists of the law enforcement activities of tax authorities and judicial practice on the seizure of the property of the taxpayer as a way to ensure the fulfillment of the tax obligation. In the thesis, a comparative legal study of the seizure of property in the tax law of the member states of the EAEC was carried out. The theoretical and practical aspects of the legal regulation of the seizure of property as a way to enforce the tax obligation. a comparative legal study of the seizure of property in the tax law of the states-participants of the EAPS.