%0 Journal Article %T Legal regulation of the performance of duties on payment of taxes, fees, insurance premiums by individuals in voluntary and compulsory form: issues of theory and practice %A Miroshnik, S.V. %K tax law, taxpayers - individuals, obligation to pay taxes, tax authorities, collection of arrears, tax payment requirement, writ proceedings, claim proceedings, procedural deadlines %J Journal of Legal Studies %D 2021 %N 6 %P 6 %I INFRA-M Academic Publishing LLC.