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Taxes and Taxation
Reference:
Bartashevich, S. V.
Tax Liability: Definition,
Role in the System of Tax Phenomena and Delimitation
from Related Categories of Tax Law
// Taxes and Taxation.
2013. ¹ 2.
P. 121-127.
URL: https://en.nbpublish.com/library_read_article.php?id=62387
Bartashevich, S. V. Tax Liability: Definition, Role in the System of Tax Phenomena and Delimitation from Related Categories of Tax LawAbstract: The article studies the definition of tax liability and its place in the theory of tax law and experience in the application of tax regulations as well as its relations with related categories. The author carries out the critical overview of various approaches to definition of the term ‘tax liability’. Based on the analysis, the author describes the legal nature of this term which is similar, but not equal, to such categories as ‘legal rights’ and ‘legal obligations’. The author proves that tax liability is an independent term and provides his own definition of this term. Keywords: taxes and taxation, liability, obligation, law, legal relations, definition, requirement, law, taxpayer, tax authority.
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