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Imykshenova EA Enforcement of obligations to pay taxes and duties under the tax laws of the Russian Federation: Diss. ... Cand. jurid. Sciences. - Tomsk: Tomsk State University, 2003. - 193 p.




Chapter 1. General Provisions enforcement obligations to pay taxes and fees

1.1. Concept and features to ensure tax payments

1.2. The legal mechanism of tax software

1.3. Types and legal nature of the way to ensure tax payments

Chapter 2. Legal regime specific ways to ensure fulfillment of obligations to pay taxes and duties

2.1. Ways to secure the payment of taxes and duties: a pledge of property, surety and penalties

2.2. Ways to ensure the collection of taxes and fees: seizure and freezing of the bank accounts

Chapter 3. Problems of improving the enforcement of obligations to pay taxes and fees

3.1. The effectiveness of providing tax payments

3.2. Prospects for the development of legal regulation and practice of the way to ensure tax payments


Bibliographic list of references

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