TERMINATION OF TAX LIABILITY UPON LIQUIDATION OF A JURIDICAL PERSON (BY THE FOUNDERS’ DECISION): COMPARATIVE CHARACTERISTICS OF LEGISLATIONS OF THE RUSSIAN FEDERATION AND UKRAINE

Abstract

Objective: to compare legislative acts reflecting the termination of tax obligations upon liquidation of the legal entity (by founders’ decision) in the Russian Federation and Ukraine, as well as to develop proposals for optimization of legislation in force.Methods: to achieve the goal, the following basic methods of research were used in the article: 1) comparative-legal; 2) comparative; 3) logical methods; and 4) analysis.Results: the legal nature of the obligation to pay taxes and fees was investigated, basing on the analysis of the Basic Law of Ukraine and the Russian Federation. Taking into account the provisions of the Taxation Code of Ukraine and the Russian Federation, we analyzed the nature of the obligation to pay taxes. The amendments in the applicable tax legislation of Ukraine were proposed regarding the liquidation of the legal entity - the taxpayer - after completion of all settlements with the budget system.Scientific novelty: for the first time, through the use of complex general and special methods of research, a legal conflict was identified and remediation was proposed by optimizing the norms of the Ukraine Taxation Code, regarding the opportunities of liquidation of the legal entity - the taxpayer - after completion of all settlements with the budget system of Ukraine.Practical significance: the main provisions and conclusions can be used in research and teaching and also in practical activities of the tax authorities.

Keywords

• financial law
• taxpayer
• obligation to pay taxes
• tax liability
• constitutional responsibility
• constitutional norm