On the issue of the relationship between civil and tax law in terms of the application of certain methods of ensuring the fulfillment of obligations

Abstract

This paper examines the relationship between the norms of civil and tax legislation in terms of the application of certain methods of ensuring the fulfillment of obligations. These branches of law have different reasons for these obligations. Civil legislation, in comparison with tax legislation, provides for dispositiveness in the legal regulation of those methods of ensuring the fulfillment of obligations, where tax legislation provides for a mandatory norm. But nevertheless, despite this, the analysis revealed the general provisions of the two industries.