Pledge in the Tax Law of the Russian Federation

Final qualifying work is devoted to the pledge, as a way to ensure the fulfillment of the obligation to pay taxes and fees, and as an interim measure in their relationship. The purpose of the master's thesis was formulated as determining the place of pledge in the system of tax law of the Russian Federation in its relationship with the category of civil law, as well as the distinction between the two components of this category in tax law. In the paper examines the fundamental features of the civil component of the pledge, identifies factors affecting the application of this concept in tax legal relations. The modern judicial practice is analyzed, mechanisms for increasing the attractiveness of using the pledge in tax legal relations are proposed. The materials of modern arbitration practice, as well as explanations of fiscal authorities, were used as an empirical base for the study. The researcher concluded that there is a problem of using civil terms in tax law and by the example of collateral. Law enforcers use similar categories of civil and tax law, not realizing that they are designed to ensure different interests and their use by analogy is unacceptable. The conclusion concluded that the pledge as a way to ensure the fulfillment of the obligation to pay taxes and fees is intended to encourage the taxpayer to perform his duties, the pledge as an interim measure is intended to protect the fiscal interests of the state on the one hand, and to ensure the rights of the taxpayer measures on the other. The study was conducted based on the legislation of the Russian Federation using the methods of analysis, induction and deduction, as well as comparative legal, as well as the method of appeal to the border branch of legal sciences.