Legal substance and law enforcement aspects of organization and individual seizure of accounts as a measure of financial and legal coercion

The issue of the legal nature of measures of fiscal responsibility in science and law enforcement practice is debatable, since public coercion measures are provided for in various branches of law and may be of a financial-legal or financial-procedural coercion nature. The ambiguity of the legal content manifests itself in such a measure of financial and legal coercion as the arrest of organization and individual accounts, which in various branches of law is a preventive or an interim preclusive measure. The indicated uncertainty of the legal content of the seizure of current account as a measure of financial and legal coercion determines the direction of this study. By carrying out a theoretical and empirical rather-legal analysis of the current account seizure as a measure of financial and legal coercion enshrined in the arbitration procedure, criminal procedure, tax, budgetary legislation and the legislation on banking activity, the differences in terminological fixation of this measure, which predetermine the distinctions of the legal mechanism of its implementation, were established. A uniform terminological consolidation is proposed within the framework of a single legal content as “the seizure of funds held in an account”, following the general concept provided for in civil legislation.