Tax liability: concept and features

Abstract

The article is devoted to the study of the tax obligation legal relationship, highlighting its most important features. The author analyzes the characteristics of an obligation as an inter-industry category and substantiates the compliance of the tax obligation with these characteristics. The article further studies approaches in the science of financial law to identifying specific features of a tax liability. The author, based on the studied material, formulates his own approach to identifying the specific features of the tax liability. Based on the highlighted features in the article, the author defines the tax liability that mediates the relationship for the payment of tax payments.