Today, the issues related to related to the coordination of reciprocal obligations at the “state – taxpayer” level are acquiring special relevance.

The purpose of writing this article is to establish certain constructions of reciprocal coordination of the obligations of the state and the taxpayer using the example of the functioning of the legal mechanism of VAT in the context of the activities of critical infrastructure enterprises.

It is stated that the traditional view of the characterization of the nature of tax relations due to the emphasis solely on regulation and ensuring the timely fulfillment of the taxpayer’s obligations looks somewhat simplified. The general structure of streamlining the behavior of participants in tax relations should be adjusted depending on the type of payer and the nature of the component of the tax debt in a broad sense.

It is noted that it is impossible to characterize the tax only in the context of the systematic nature of the imperative obligations to regulate the behavior of the obliged person. The integral structure of the tax also provides for the purpose of accumulating funds of a public entity at the expense of the receipt of funds from the payment of taxes. The conditionality of the tax payment, in this sense, also presupposes the fulfillment of the debt by the state and territorial communities. That is, a tax is funds that are imperatively transferred by the payer to the state or territorial community with the obligatory condition of spending them for general public purposes and needs.