Legal issues of fulfillment of tax obligations by third parties

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Abstract

The article is studies the procedure for fulfilling a tax obligation by a third party. The author classifies the procedure for fulfillment into mandatory and initiative. In this work, with regards to the established judicial practice, the grounds for involving third parties in the mandatory fulfillment of a tax obligation are identified, and the legal structure necessary for this is highlighted. Then the author focuses on the problems of initiative fulfillment of a tax obligation by a third party. He identifies various forms of abuse of rights in the fulfillment of a tax obligation by a third party and suggests ways to counter them.

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About the authors

Andrey V. Krasyukov

Voronezh State University

Author for correspondence.
Email: kav@law.vsu.ru
ORCID iD: 0000-0001-9972-4380

Dr. Sci. (Jurisprudence), professor

Russian Federation, Voronezh

References

  1. Agarkov M.M. Obligation under Soviet civil law. In: Selected works on civil law. Vol. 1. Moscow: YurInfoR; 2002. (In Russ.)
  2. Belov V.A. Solidarity of obligations (general doctrine and individual complicating factors — alternativeness, security, change of persons, termination). In: Rozhkova M.A., editor. Practice of applying general provisions on obligations: collection of articles. Moscow: Statut; 2011. P. 52–89. (In Russ.) EDN: XXONQZ
  3. Shevchenko GN. Joint obligations in Russian civil law. Journal of Russian law. 2014;(2):14–20. EDN: SAWWAR doi: 10.12737/2232
  4. Tololaeva NV. Trends in Russian judicial practice in the context of the European discussion on «real» joint obligations. Bulletin of Civil Law. 2016;(3):80–106. EDN: WHFFDR
  5. Kopina AA. Individuality of tax vs. offsetting funds to compensate for damage caused by a crime. Taxes. 2018;(24): 6 – 14. (In Russ.)

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