Collection of debts, not considered in the total obligation of a taxpayer – an individual

I. A. Tsindeliani; E. G. Vasilyeva

Law Enforcement Review
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ISSN 2542-1514 (Print)
ISSN 2658-4050 (Online)

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Tsindeliani I.A., Vasilyeva E.G. Collection of debts, not considered in the total obligation of a taxpayer – an individual. Law Enforcement Review. 2026;10(1):64-73. https://doi.org/10.52468/2542-1514.2026.10(1).64-73

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ISSN 2542-1514 (Print)
ISSN 2658-4050 (Online)

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About the Authors

I. A. Tsindeliani
Russian State University of Justice named after V.M. Lebedev
Russian Federation

Imeda А. Tsindeliani – PhD in Law, Associate Professor; Head, Department of Financial Law

69, Novocheremushkinskaya ul., Moscow, 117418

AuthorID: 629680

E. G. Vasilyeva
North Caucasus Branch of the Russian State University of Justice named after V.M. Lebedev
Russian Federation

Evgeniya G. Vasilyeva – PhD in Law, Associate Professor; Associate Professor, Department of Administrative, Financial Law, and Economics

234, Krasnykh partizan ul., Krasnodar, 350020

AuthorID: 225753

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