TY JOUR TI 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 KW tax law KW taxpayers - individuals KW obligation to pay taxes KW tax authorities KW collection of arrears KW tax payment requirement KW writ proceedings KW claim proceedings KW procedural deadlines JO Journal of Legal Studies AU Miroshnik, S.V. PY 2021 IS 6 PB INFRA-M Academic Publishing LLC.