Article title | Conceptual Approaches to the Determination of the Tax Obligation |
Authors | |
Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
Issue | 1-2/2013 |
Сторінки | [93-98] |
Annotation | The article contains the analysis of determination, main characteristics of construction of the legal term «tax obligation» in the tax-legal regulation. A new approach to the definition of the tax obligation and the tax duty in the tax law is given. The tax obligation is interpreted as legal relations, while tax duty — as the type and measure of proper behavior of a taxpayer. A comparative analysis of the scientific opinions and legal norms over tax obligation is made. |
Keywords | tax obligation, tax duty. |
References | |