Organization of fulfillment of tax obligations

Abstract

The article is devoted to the study of the institution of organizing the fulfillment of tax obligations. The author identifies organizational tax legal relations that ensure the creation of the necessary conditions for the fulfillment of tax obligations, and analyzes the object of these legal relations. The author focuses on the ruling of taxpayers to register with the tax authorities, which they are proposed to consider as a mechanism for recognizing the tax legal personality of a taxpayer. The author also describes other forms of organizational interaction between tax authorities and taxpayers in the process of fulfilling a tax obligation.