About unification of the institute of bank (independent) guarantee in the legislation of the Russian Federation

This paper discusses the study of the method used in civil, tax and other financial relations to ensure the proper enforcing obligations (guarantees). In spite the tendency of unification of legal institutions, in the legislation of the Russian Federation there are still different types of guarantees: bank guarantee, independent guarantee, state (municipal) guarantee. The authors made a brief analysis of the institutions and assessed the feasibility of a single method to ensure different in legal nature but similar in substance obligations.