Property tax relations

Abstract

The article is devoted to the study of property tax legal relations, highlighting their legal nature. The author analyzes the criteria for dividing property relations into real and liability relations in relation to property rights. The article substantiates the conformity of the right to demand the payment of tax, which belongs to a public legal entity, to the signs of a property right. The author also pays attention to the procedure and forms of realization of the owner's powers in relation to the property right to demand the payment of tax. The article substantiates the existence of a refusal to implement a property right as a form of disposing of it.