Abstract

This article deals with the problem of assessing the limits of public economic interest in civil legal relations. Analyzes changes in tax legislation and the limits of their "penetration" through public economic interest in Civil Law. A number of author's criteria for evaluating such limits in civil relations are proposed. The solution of the problem under study will allow: first, to determine the limits of the legal influence of public economic interest in contractual legal relations; second, to increase the effectiveness of the Institute for the protection of the rights of business entities in tax legal relations.

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