| Annotation |
The article states that tax liability must be considered in two meanings: as legal relations and as a legal institution regulating these relations. Both phenomena envisage some internal structure. The Institution of Law consists of legal provisions that govern tax liability relations. However, same characteristics are peculiar to tax liability as legal relations. Therefore, it is appropriate to allocate in the structure of the tax legal relations the following details that are traditionally included in the structure of legal relations: subject, object and content of legal relations. Attention is drawn to the interconnection between structural elements of legal relations of tax liability with elements of other legal construction, namely legal taxation mechanism. Comparing the internal structure of the legal taxation mechanism and binding legal relations the emphasis is made on existence of common structural elements. Thus, taxpayers are the subjects of legal relations of tax liability, as well as a mandatory element of the legal taxation mechanism, but the object, basis and tax rate determine the amount of tax payable — the object of binding tax legal relations. However, the content of these legal relations, such as tax payer obligations and related rights of supervisory bodies will not occur until all required elements of the legal taxation mechanism are defined and the object of taxation appeared. |
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