RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY»

Abstract

Scientists, teachers, experts and practitioners are still trying to defi ne essence and nature of the definition «tax liability».The author explores the various interpretations of this definition and its economic and legal nature, using also treatmentsof foreign tax law. He represents signs, process of formation and classifi cation of tax liabilities, which allows him to give theauthor’s definition of this concept.

Keywords

• налог
• налоговое обязательство
• налоговая обязан ность
• обязательство налогопла тельщика
• налоговые правоотноше ния
• обязанность по уплате налога
• tax
• tax liability
• tax commitment
• tax obligation
• taxpayer’s obligation
• tax legal matters
• obligation to pay a tax