Pechenkina, A.A. The correlation of the term tax obligation under the legislation of the Russian Federation and the legislation of the Republic of Kazakhstan.

Abstract: As the author of this article points out, the category of “tax obligation” is widely applied in the tax legislation of the CIS states. The issue of correlation between tax obligation and tax dues is reviewed in this article with the help of comparative analysis of the positions of the leading scholars of Russia and Kazakhstan, provisions of Russian and Kazakh legislation.