Napso M. B. Fulfilling tax obligations: on the issue of the meaning of presumption of voluntariness of tax payment

Abstract: The article focuses on the issues of establishing and developing the legal norms which contain principles and presumptions – particularly those that are not yet fully expressed in Law. First and foremost, it’s the presumption of voluntariness of tax payment, which exist in the spirit of the Law, but not in its letter. Such approach cannot be justified because this presumption is considered fundamental. It is this presumption that defines the way for tax payment execution by setting priority for tax payment before tax collection. With both ways of taxation present, a legitimate question on their correlation arises. Moreover, it is imperative to show the connection between tax payment, collection and recovery: the three ways of fulfilling tax obligations. This is reflected in the author’s definitions of presumption of voluntariness.

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