Jurisprudence

2006, No. 8

S.V. Bystrevskiy

WAYS OF ENSURING CREDIT OBLIGATIONS: PERSPECTIVES OF DEVELOPMENT

In the paper the economic and legal nature of the institute of ensuring the discharge of obligations is studied. Ways of ensuring the discharge of obligations used in civil law are analyzed and an attempt to determine the optimal ways of usage in the sphere of crediting is discussed. It is emphasized that as the list of ways represented in the Civil Code of Russian Federation being unfixed allows the subjects of civil relations to independently work out the most convenient ways of ensuring the discharge of obligations.

A.V. Ilyin

CONTEMPORARY TAXATION LEGAL PRACTICE: PROBLEMS OF LAW ENFORCEMENT

This paper deals with legal practice in the taxation sphere on the problem of the imbalance of the tax liability of the civil bargains participants. In this study the change of trends and the contradictory nature of recent court decisions is considered. Formulating the cause of this phenomenon it can be concluded that the unity and stability of taxes are provided by the dependence of the subjective tax rights and the legal tax duties of counterparts.

V.I. Safronov

ON PROBLEM OF PROPERTY ACQUISITION INSTITUTE DEVELOPMENT

In the paper a problem of property acquisition institute development is discussed in its historical aspect. The peculiarities of the institute in contemporary conditions and on certain examples are studied. The author comes to the conclusion about the necessity of the further law refinement of the right of property acquisition.