Имущественная природа налоговых правоотношений.
The article focuses on the analysis of the legal nature of tax relations. The author emphasizes that the concept of legal tax relations may be interpreted in severaI aspects - as authority relations and property relations. Accordingly, property relations may be divided into two kinds: tax relations ascribable to property law and tax relations ascribable to liability law. When ascribed to property relations, tax relations in their legal nature are closely related to civil legal relations. Due to this, within the process of creation of legal acts regarding tax law, the so called juridical-technical civil instruments may be applied. The article explores tax liability and liability in civillaw as the peculiarities of their legal nature. In spite of the similarities of these two kinds of legal relations, they are different. In the article the relation between tax law and civillaw is evaluated by explaining and revealing peculiarities of legal tax relations. The author surveys the legal acts of the Russian Federation and analyzes works of a number of scientists on this issue. In closing remarks, the author presents specific conclusions and enumerates the main similarities and differences between tax and civil legal relations.
- Straipsniai / Articles