The paper is dedicated to the anniversary of M. V. Karaseva — the author’s teacher. The article considers Tax law and Civil law interconnection, with a focus on current challenges in this area. It provides an overview of the ideas proposed by M. V. Karaseva, which have theoretical significance for the study of this subject matter. The main forms of interaction between tax law and civil law are described, including the mutual influence of these legal fields and their interplay. Separately, the author examines current terminological issues at the intersection of tax and civil law. The analysis covers the new definition of property introduced in the Tax Code of the Russian Federation (effective from 01.01.2026), and the concept of digital currency in tax law.