СВЯЗЬ КАТЕГОРИЙ «НАЛОГОВОЕ ОБЯЗАТЕЛЬСТВО» И «НАЛОГОВЫЙ ДОЛГ»

Г.В. Россихина; В.В. Россихин

COMMUNICATION OF CATEGORIES “TAX OBLIGATION” AND “TAX DEBT”

Authors

G.V. Rossikhina
V.V. Rossikhin

Keywords:

tax debt, tax liability, tax liability, tax payer

Abstract

In the article the author considers the correlation of such categories in tax law as “tax amount”, “tax liability”, “monetary obligation”, “tax debt”. Attention is focused on the procedure for coordination of tax (or monetary) obligations. Analyzed the norms of the current tax legislation of Ukraine and made appropriate proposals for its improvement.