Braslavcky P. Legal Regulation of Tax Compliance Procedures.

The thesis deals with the regulation of tax compliance procedures. The legal nature of the tax obligation and its structure are found out. The duality of tax obligation is defined. The latter contains material content of tax obligation and procedural regulation of tax compliance. Analysis of procedural regulation of tax compliance is provided, selected types of procedures in performing tax obligation are revealed. Based on the general division of the legal procedures for rule-making, regulatory and security, it is proved that tax compliance procedures combine regulatory and security procedures. The peculiarities of legal regulation of accounting procedures and taxpayers registration are shown. It is concluded that tax recording as an institute of tax law has a three-tier structure, which includes: (a) the tax registration of a taxpayer; (b) accounting of taxation objects; (c) recording of taxes, fees and charges. This internal differentiation of tax recordings on three areas is conditional, because all of them are inextricably linked. Tax payment and its procedural regulation are described. The following points of procedural regulation of payment of taxes and fees are highlighted: a person of payer; amount of tax payable; maturity; form of payment; direction of payment. The legal regulation of tax reporting procedures are analyzed. It is stated that the system of procedures of performance of tax reporting obligation consists of drafting tax reporting, presentation of data and documents to relevant authorities, amending tax reporting, filing tax returns.