Kalynovska L. Legal Regulation of Taxpayers' Registration in Ukraine.

The paper focuses on analysis of the nature, content and concept of tax obligation and its components. Using general legal positions of Tax Law, one of the components of tax obligation - tax registration - is examined. Tax obligation should be considered as a union of all elements that it is composed of. From everything mentioned above, it appears that tax registration is an integral, essential part of the tax obligation or an element of tax obligations system. Each element of the tax obligation can be detailed according to specific criteria. Tax Registration is defined as activity, regulated by tax law norms, of authorized and obligated subjects (parties) of tax relations, that aims to enforce the obligation to pay taxes and duties (mandatory payments), executing of tax control of compliance with tax legislation regarding proper calculation, timeliness and completeness of taxes and duties (mandatory payments) as well as monitoring of compliance with other legislation, charging of fines and determination of tax liability by tax authorities. Legal nature of tax registration is reviled. Particular attention is paid to general tax registration of levied persons, special tax registration of taxpayers and payers of fees, tax registration of taxpayers with mixed subject composition.