Pledge in Customs Law

The qualifying work is devoted to the pledge, as a way of ensuring the fulfillment of the obligation to pay taxes and fees, and as an interim measure in customs law. In the work, the pledge is viewed as an institution of private law and public law. The purpose of the master's thesis was formulated as an analysis of the pledge in its relationship with the category of civil law, as well as the distinction between the two components of this category in customs law.The study is devoted to the features of theoretical understanding of the concept of pledge in tax law in two possible forms of its use. 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 pledge. 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. In the final work was analyzed the customs legislation of the Eurasian Economic Union member countries. In conclusion it is important to mentioned 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 fulfill 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, if possible changes to the interim measure 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 the comparative legal method and the method of addressing to the frontier industry legal sciences.