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May 30, 2026Russian Journal of ManagementOpen Access

Problematic Issues of Tax Administration in the Reorganization of Legal Entities Through Merger: Imperfection of Legislation and Ways to Eliminate It

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Authors

OSOl'ga ShnaiderAPAlexey Podgorny

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Overview

This analysis addresses tax administration issues during mergers, proposing improvements to legislation for better compliance.

Key Points

  • The article aims to analyze the challenges in tax administration due to legislative imperfections when legal entities reorganize through mergers.
  • Systematic and comparative legal analysis
  • Examination of judicial practices
  • Review of Article 50 of the Tax Code of the Russian Federation.
  • Identified conflicts between tax and civil law definitions
  • Revealed systemic gaps in tax legislation hindering control
  • Illustrated law enforcement cases affecting budget revenues.

Cite This Study

Shnaider et al. (2026) studied this question.

synapsesocial.com/papers/6a1a816c0307b7850943353ehttps://doi.org/10.29039/2409-6024-2026-14-4-182-194
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