MainAuthors Nemykina Olesya Evgenyevna kand. yurid. nauk. Dolzhnost: docent. Podrazdelenie: kafedra gosudarstvenno-pravovyh disciplin. Russian State University of Justice. Branch: Rostov branch ARTICLES: Constitutional and legal basis for regulating financial relations: a comparative legal analysis Gaps in Russian Legislation — Issue №3 2014: 230-234 Audit as a form of interaction between the state and civil society Gaps in Russian Legislation — Issue №3 2017: 154-156 Improvement of property taxation Gaps in Russian Legislation — Issue №6 2015: 137-140 Improvement of property taxation Gaps in Russian Legislation — Issue №6 2015: 137-140 Improvement of property taxation Gaps in Russian Legislation — Issue №4 2019: 137-140