%0 Journal Article %T The right to appeal against the grounds for debt from dependent persons: tax and civil law aspects %A Agibalova, E.N. %A Kashleva, O.V. %K subsidiary liability, debtor, dependent person, debt, insolvency (bankruptcy), person controlling the debtor, joint and several liability, appeal %J Journal of Legal Studies %D 2024 %N 9 %P 5 %I INFRA-M Academic Publishing LLC.