P. P. Hansel
Journal: Lex Russica
Year: 2016

Review. The article analyzes the scientific heritage of the outstanding representative of the Moscow finance law school Paul Haensel. His research has not lost relevance both in terms of content and methodology of financial and legal research. The study of Haensel on municipal (local) tax, land and door taxes, municipal fees, progressive inheritance tax are of great inter- est to our contemporaries. The fact that the legal reforms of the domestic tax system have raised on the agenda concerns abo