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THE CONCLUSION

The carried out dissertational research has allowed to draw following conclusions:

1. The analysis of historic facts and the constitutional norms of other states, and also comparison of the Constitution of the Russian Federation with constitutions of RSFSR and the USSR allows to draw a conclusion, that for Russia juristic institution use źthe tax obligation╗ for tax laws formation is historical tradition.

Overwhelming majority of the European and American states also mainly use institute źtax obligation╗, instead of źa tax duty╗. This results from the fact that presence in the constitution of any state of a duty of the population to pay taxes historically carried this state to a category of vassals, and its population to a category of subordinates. Besides, the concept of "the tax obligation╗ describes legal relations in tax sphere much more full.

The legal design of "tax obligations╗, in our opinion, is more optimum variant for tax laws construction in the social state, than a legal design of "a tax duty╗. The tax obligation assumes, that in a social lawful state citizens delegate to it money resources in the course of execution of the constitutional duty on payment of taxes. And tax and customs bodies, together with other subjects of tax legal relations, promote execution by tax bearers of the tax duties.

2. The analysis of use of a definition źthe tax duty╗ in tax laws of Russia allows to draw a conclusion on its practically full absence. The used legal design of "a duty of the tax bearer╗, does not allow is high-grade to describe all features of tax legal relations.

It has been besides, defined, that źthe tax duty╗ is a component of "the tax obligation╗. Thereupon it is represented expedient to carry out formation of tax laws by means of use of the concept of tax obligations, especially taking into account absence legally the fixed definition to "a tax duty╗. Creation of institute of the tax obligation transforms the state in the subject of law allocated not only the right to demand from the population and business of payment of taxes, but also legal obligations before them.

3. The carried out analysis of legislative and standard legal acts, decisions of vessels and international treaties of the Russian Federation has shown, that the definition źthe tax obligation╗ actually is not used in tax laws of the Russian Federation. However in subordinate legislation normative acts, in judgements and the international documents źthe tax obligation╗ is the important and actively applied term.

The constitutional Court of the Russian Federation recognises presence of the tax obligation as a legal relation kind, names the tax obligation the constitutional obligation on payment of taxes and carries legal relation źthe tax obligation╗ to the public. Besides, the Constitutional Court of the Russian Federation considers, that the maintenance of the constitutional obligation on payment of taxes are not only constitutional laws and duties of tax bearers, but also the rights and duties of tax organs.

At level of the Euroasian economic union there was a consensus about definition use źthe tax obligation╗ to which obligations on payment of the VAT admit, other indirect taxes, and also profit tax. Such approach completely repeats practice of the Ministry of Finance of the Russian Federation and Bank of Russia which also name tax obligations of the obligation of tax bearers on payment of indirect taxes and the profit tax.

4. It is proved, that the term "obligation" is a general legal category which adapts as the tool for features of each concrete branch of law. The specified term is not monopoly grazh - danskogo the rights, and its primary use by jurists is caused by exclusively historical reasons and feature of formation of the legislation in 90th years of the last century.

5. In the taxation theory the most developed is the concept of a tax duty which is considered by researchers in wide and narrow sense.

In a broad sense it is a question volume that there is a set of instructions established by tax laws to the tax bearer which define special rules and an order of its actions of taxes executed in connection with payment. In this sense the tax duty represents a component of a legal status of the tax bearer as physical or legal person. The maintenance of a tax duty in a broad sense should include actions of tax bearers under the account of incomes and expenses, formation of tax base, calculation of the sum of the tax, tax declaring, and also on payment of the estimated sum of the tax in budgets of budgetary system. The specified actions have, both material, and organizational character. In narrow sense the tax duty of the tax bearer consists directly only in payment of the sums of the tax in the budget. The tax duty both in wide, and in narrow sense is a component of the tax obligation.

6. The concept of the tax obligation has not received for today of legal fastening and exists as a theoretical design. The most part of scientists in full or in part connect the tax obligation with a duty of the tax bearer on tax payment in narrow sense. However, the tax laws fix duties not only tax bearers, but also the states in the name of its tax and customs bodies, and also other subjects of tax relations (tax agents and others) without which execution execution of the constitutional duty of the tax bearer on tax payment is impossible.

Thus, it is offered to understand the public financial relations settled by norms of the fiscal law as the tax obligation, arising in the course of realisation by tax bearers of the constitutional duty on payment of taxes and tax collections and duties of tax bearers accompanying them and the states in the name of tax and customs bodies, and also other subjects of tax legal relations.

7. The tax obligation as legal relation, is financial legal relation. Besides, the tax obligation is active, personal, concrete, has the positive maintenance and relative character. Execution of the tax obligation is provided with measures of the state compulsion.

In the tax obligation allocate material and organizational components. The equipment of the tax obligation is the basic, it provides definition of the subject of the tax obligation and volume of the money resources which are coming under to payment. The organizational part of the tax obligation is auxiliary (facultative) and provides realisation of all necessary actions for performance by the tax bearer of the constitutional duty on payment of taxes and tax collections.

Tax obligations have mutual character as organizational duties on execution of the tax obligation are established both for tax bearers, and for the tax and customs bodies which are representatives of the state. Also organizational duties in the tax obligation allocate the third parties participating in given legal relation.

On the basis of the carried out research it has been formulated, that the institute of tax obligations is a complex legal institution of the general part of the fiscal law which includes the norms of the fiscal law regulating: the rights and duties of tax bearers on execution of a tax duty, conducting the fiscal accounting and the reporting, the right and a duty of tax agents, tax, customs and financial bodies, other subjects of the tax obligation which realisations of the constitutional duty of the tax bearer promote to pay lawfully established taxes and tax collections.

8. The analysis of subject structure of the tax obligation has shown, that in any tax obligation always participate in quality of the parties the tax bearer and the state in the name of tax representatives of the state - tax and customs bodies. All other subjects of the tax obligation concern facultative subjects. Obligatory facultative subjects of any tax obligation are banks, as intermediaries at transfer of money resources and bodies of Federal exchequer, as the addressee of payments. Participation of other persons in tax obligations or change of roles of already mentioned subjects is a special case in the concrete obligation.

9. Objects of the tax obligation are actions which subjects and participants of the obligation should make. Material object of the tax obligation are actions on payment by the tax bearer of the tax. All other actions are organizational objects of the tax obligation and provide execution of material object of the tax obligation. A subject of the tax obligation is the sum of the tax which is coming under to payment.

10. Set of duties and the rights of participants of tax legal relations constitutes the maintenance of the tax obligation which includes:

Duties:

- Tax bearers on calculation of the sum of the tax and its transfer in the corresponding budget, statement on the account in tax organs, to conducting accounting and the fiscal accounting, to drawing up of the tax reporting and its representation in tax organs and other duties;

- Tax agents on tax calculation for the tax bearer, to deduction of the sum of the tax and its transfer in budgets of budgetary system, to the account of taxes of the tax bearer and granting of data of this account to supervising bodies, other duties;

- Bodies of Federal exchequer, Federal tax service and Federal customs service on a possibility for the tax bearer to carry out of the part of the obligation (opening of the account of the budget and the message to the tax bearer of corresponding requisites, preparation for the tax bearer of necessary documents for payment of property taxes, others);

- Banks on transfer of taxes in target dates into accounts of corresponding budgets, under the message on opening/closing of accounts by tax bearers and tax agents;

- Other persons on granting of data in tax organs;

The rights of tax bearers, tax agents, tax and customs bodies, korrespondirujushchie with the duties set forth above.

Thus, the maintenance of the tax obligation are the rights and a duty of its basic and facultative subjects. The equipment of the tax obligation provides the right of the state to demand payment of the sum of the tax in treasury and duty of the tax bearer to carry out this payment. The organizational part of the tax obligation provides duties of the state, tax bearers and the third parties to make certain actions in taxation sphere. Also it includes the rights of subjects of tax obligations to demand fulfilment of these actions.

11. The rules of law regulating the rights and duties of subjects of the tax obligation, constitute institute of the tax obligation.

The exception of rules of law which establish the rights and duties of the tax bearer, from institute of the tax obligation will not allow to execute the constitutional duty on payment of taxes in due time and in full. Thus, the institute of the tax obligation is one of fiscal law institutes. The norms constituting institute of the tax obligation, regulate the public relations developing in the course of functioning of tax system of Russia, namely the relations arising in the course of execution by tax bearers of a tax duty, and also duties of other subjects of the tax relations, promoting realisation by tax bearers of their constitutional duty.

The analysis of the maintenance of the tax obligation which is constituted by the rights and duties of subjects, allows to approve, that their structure essentially is wider, than the constitutional duty of the tax bearer to pay taxes. Thus, the tax duty is the integral component of the tax obligation.

13. For maintenance of execution of tax obligations the state uses measures of the state compulsion which include precautionary, presekatelnye, pravovosstanovitelnye and the retaliatory measures together constituting the complex interbranch legal institution. The basic measures of the state compulsion are pravovosstanovitelnye measures which are directed on filling of treasury and realisation of the basic function of taxes - fiscal.

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A source: Barinov Andrey Sergeevich. INSTITUTE of TAX OBLIGATIONS In the FISCAL LAW of the RUSSIAN FEDERATION. The dissertation on competition of a scientific degree of the master of laws. Moscow -. 2017

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