Kapustnik V. Rights fiscal period.

This research focuses on the legal framework governing the tax period. The paper described the tax period as part of a mechanism of tax, the meaning of the tax period for fulfillment of tax obligations. A special place is given to the study of nature and place of the tax period in the system components of the tax. Thus, describing the structure of the tax mechanism, the author identifies the basic elements and additional tax relating to the tax period additional clause it mandatory. Special attention is given to comparative legal analysis of the frequency components of the tax liability of the tax system. One of the central places in the ranks characteristics of the tax period as a basis for determining tax liability. In view of this study the author made theoretical and practical conclusions on the basis of which formulated recommendations for further improvement of tax legislation in Ukraine.