Demin, A.V., Dolgopolov, O.I. Some aspects of the de cision on tax collection from the property of taxpayer

Abstract: The article includes analysis of topical issues of legal nature, form and content of decision on tax collection from the property of taxpayer (tax agent) – organization or in dividual entrepreneur, differences and similarities with other acts, as used by tax bodies and other bodies. The au thor makes a conclusion on dual nature of the provision, which is at the same time normative and nonnormative acts and executive documents. Keywords: tax, collection, property, arrears, nonnormative act, executive procedure, marshal, FTS, court.

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