Налоговое обязательство из неосновательного обогащения фиска

Андрей Владимирович Красюков

doi:10.17308/vsu.proc.law.2020.4/3171

Authors

Andrey Vladimirovich Krasyukov Voronezh State University

DOI:

https://doi.org/10.17308/vsu.proc.law.2020.4/3171

Keywords:

tax, tax obligation, unjust enrichment, excessive payment (collection) of tax, fulfillment of an obligation

Abstract

The article is devoted to the study of the institution of unjust enrichment and its application in tax relations. The author defines unjust tax enrichment and identifies its types. The author focuses on the unjust enrichment of public law entities in tax relations and the legal nature of these relations. Based on the study, the author describes the procedure for fulfilling a tax obligation from unjust enrichment of the fiscal.