Khanova R. Legal nature of tax debt

The thesis is made disclosure principles and peculiarities of legal regulation of direct tax debt of the individual structural elements of legal status of participants on its maturity. The analysis of approaches to understanding the tax duty, together with that of the concepts contained characteristic ways to enforce tax obligations defined the concept and structure of the tax debt and clarified issues governing limitation periods for repayment of tax debt. Also in the complex analysis of the procedural regulation of tax debt in the event of liquidation of the taxpayer, not related to the bankruptcy, tax debt at maturity in case of reorganization of the taxpayer, as well as research procedures deferral, postponement and cancellation of tax debt.