Vasylieva A. Legal Nature of the Taxpayer's Duties.

Thesis deals with the legal nature and regulation of the duties of the taxpayers. The place of the taxpayer among the subjects of tax relations is determined, a general description of the legal status of the taxpayer is given and the main approaches to the classification of taxpayers are marked. The elemental composition of a system of the taxpayer's duties and rights, as the content of taxpayer's fiscal and legal status, is disclosed, and general principles of the execution of the taxpayer's duties and realization of the taxpayer's rights are given. Classification of the taxpayer's duties is made and their correlation with the legal construction of the tax duty is presented. Basic features of the tax duties are considered and legal characteristic of a tax duty is given. The peculiarities in legal regulation of the taxpayer's duties of ensuring nature, associated with the implementation of the functions in the field of tax control by the supervisory authorities, are explored.