Применение гражданско-правовых категорий в налоговых правоотношениях
The article deals with one of the most complex issues of the theory of tax law. The author reveals the concept of "legal construction of taxes", analyses the elements thereof. The article draws attention to the analysis and delimitation of neighboring and similar concepts such as "elements of taxation" and others.
Key words: legal construction of taxes and charges, elements of taxes and charges, elementary composition of taxes and charges, dynamic elements of taxes.
The authors analyze the phenomenon of corporate raids from the civilians’ point of view and make the conclusion that attempts to criminalize a deed without any specific differences between the new formulated corpus delicti and corpus delicti already existed should be abandoned.