Krasyukov A.V. The Peculiarities of the Occurrence of Tax Liability

Abstract: The subject of the study is the analysis of legal facts in the tax law entailing the occurrence of tax liability. The study notes that objects of taxation play a significant role in the taxation event. The author identifies and investigates the typical structure of investitive facts. The study examines the peculiarities of the occurrence of tax liability as well as the causes of the differences with respect to different types of taxes. The author singles out auxiliary-organizational tax liability which is designed to obtain reliable information about the objects of taxation to levy certain taxes. The applied methods include general methods (formal-logical and systematic methods, description, observation, comparison, analysis, synthesis, generalization, matching) as well as special legal methods: legal modeling and comparative law. The author concludes that tax liability always arises on the basis of investive facts consisting of the following elements: taxpayer registration; choice of tax regime (optional item); object of taxation. According to the range of potential taxpayers all taxes are divided into two categories: universal and special taxes.  

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