The relevance of the research topic is caused by the fact that the agro-industrial complex has a significant impact on the state of the environment. The agro-industrial complex is the most important element of the economic life of the absolute majority of countries. Its functioning is objectively necessary - enterprises that are part of the agro-industrial complex provide society with food and a number of important goods made from agricultural raw materials. The work of the agro-industrial complex also has the other side of the coin. Mechanization and automation of production lead to a quantitative and qualitative deterioration in the state of land, water and air resources. The purpose of the study is to highlight the environmental problems of the agro-industrial complex, to formulate proposals for their solution. The methodological basis of the study was scientifically grounded integrative legal thinking. The conclusion is made that the regulation of relations arising in the process of functioning of the agro-industrial complex is ensured through the application of social and technical norms. Environmental quality standards are of particular importance for solving environmental problems of the agro-industrial complex. They should be scientifically based and binding on all subjects of law.

The research issue is to identify the shortcomings of legal management of tax responsibility of banks in case of their non-execution of tax authorities’ decisions, as well as to define the possible directions of improvement of legislation and law enforcement practice in this sphere. The aims and objectives of the research are as follows: (1) to analyze the provisions of Article 134 and Article 135 of the Tax Code of the Russian Federation, which establish the responsibility of banking organizations as participants of the fiscal relations and to analyze the application of provisions of these articles by judicial and tax authorities; (2) to identify the problems of bringing to responsibility credit banking organizations for their non-execution of tax authorities’ decisions; (3) to develop recommendations for improvement of legal regulation. The methods of the research include analysis, analogy, legalistic method and integrated interpretation. The results of the research are as follows. It has been justified that the sum of debt of a taxpayer, established to bring banks to legal responsibility under Article 134 of the Tax Code of the Russian Federation, shall not include the sums of fines and penalties, as the bank is not a real participant of legal relations ‘tax authority – taxpayer’ and is deprived of the right to appeal the sum, which serves as the basis for establishing the sum of fine.