In the introductory part of the article the author
characterizes concept of obligations and debt transfer. In the basic part questions of the legal nature oftransfer of a debt in obligations relations are considered. In the conclusion the author makes the offers on the further legal regulation of relations connected with debt transfer.
The paper analyzes the factors impeding the effective application of grounds for termination of the criminal case in connection with the expiration of the statute of limitations, provides recommendations to address them and further improvement of the procedural modalities of application of foundation.
This article presents an analysis of the tax burden on legal entities, which examines the analysis of the current state of the tax burden on legal entities and the methodology for calculating it. Methods for calculating the tax burden on legal entities are also proposed.