Tax Legal Relations and their Features in Context of Modern Theoretical Views
There are different types of relations between individuals, bodies and organizations within society. A certain part of social relations is regulated by legal regulations. Fiscal legal relationship is one of the types of legal relations. The notion of fiscal legal relationship and its features are analyzed in this article, participants of the given relationship, divided into main and optional ones, are determined. The main participants of fiscal legal relationship are the state (represented by authorized bodies) and the taxpayers (organizations, physical bodies, entrepreneurs). The optional participants of fiscal legal relationship are fiscal agents and banks. Special attention is paid to the object and the subject of fiscal legal relationship. The grounds for accrual and break of fiscal legal relationship are viewed and their kinds are determined in this article. Fiscal relations are complex relationships due to the number of participants; they can be material and procedural, regulative and protective; they are branch-wise legal relations.