Trofimova G.A. Tax Liability: the Problem of Definition and Regulation

Abstract: The current legal regulation often has incomplete definitions of statutes or institutions. This creates a problem with the legal provisions and rights of parties involved. One of such unclearly defined institutions is tax liability which both theoretically and legally presented without a clear definition of whether it has a financial law, administrative or independent nature. Administrative law researches usually view tax liability as having an administrative nature, financial law researches see it as having the financial legal  nature. The author of this article also tried to find out what kind of criteria used in the studies are insufficient or false initially and do not lead to correct conclusions. To achieve the aim of the research the author has used private and general scientific methods of research, in particular, logical, formal and legal, comparative, systems approaches. As a result, the author has come to the conclusion that it is possible to consider tax liability as a kind of administrative responsibility envisaged by the norms of the tax law. He substantiated the criteria that can guide the definition of the essence of responsibility and legislative regulation of the liability provisions. The research will be useful for correcting the legal provisions regarding the definition of the legal nature of liability in the are of taxation.

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