MainAuthors Germanova Maria A. aspirant kafedry administrativnogo i finansovogo prava Federalnogo gosudarstvennogo byudzhetnogo obrazovatelnogo uchrezhdeniya vysshego professionalnogo obrazovaniya «Rossiyskaya pravovaya akademiya Ministerstva yusticii Rossiyskoy Federacii». Glavnyy yuriskonsult Yuridicheskogo departamenta PAO «Gazprom» Federal State budgetary educational institution Higher Professional Education "Russian Legal Academy Ministry of Justice" ARTICLES: EVOLUTION OF THE LEGAL REGULATION OF RELATIONS WITH MAJOR TAXPAYERS Business in Law — Issue №4 2015: 51-54 The system of mandatory payments for nature: conflicts of laws Gaps in Russian Legislation — Issue №4 2015: 302-305