Samsin I. Tax liability in the mechanism of financial regulation (methodological aspect).

Thesis is devoted to the legal nature of the tax liability, which is one of the following, most initial designs in tax regulation. It is noted that along with the definition of the tax and its tax liability rice forms are reasonable grounds, which include not only the foundation of some of the tax- law, and tax law and the system in general. This is confirmed by a separate tax and legal institution that regulates the content, structure and dynamics of the tax liability. Is observed that as the tax and legal regulation based on the imperative dictates the one hand, and civil -law - to determine the content and discretionary conditions of commitment by the parties may conclude that the law in tax law performs functions similar to a treaty establishing a number of required ' bonds for the obligated party - the taxpayer and the rights of the state and its authorized agencies to demand and monitor the implementation of commitments. The definition of tax- binding relationship that involves reciprocity of rights and duties of the state and the taxpayer and provides: the obligation to pay the amount of the tax payer, and execute the accompanying responsibilities ( with tax accounting and reporting ) and the law of the State require the exercise of this duty; duty of the state to effectively and as intended to use the money raised through taxes and taxpayers' rights to an effective and targeted use.