Execution of a tax duty of the natural person recognized is unknown the absent: comparative characteristic of the legislation of ukraine and Republic of Kazakhstan
The article discussed the content of the obligation to pay taxes as one of the main duties of the taxpayer. Legal nature of the constitutional duty for taxes and fees payment has been investigated on the basis of analysis of the Fundamental Law of Ukraine and Republic of Kazakhstan. Subject to the provisions of the Tax Code of Ukraine and Republic of Kazakhstan examines the nature of the obligation to pay taxes. The attention is focused on the content of the category of “fiscal responsibility”, in particular on the problem of its relations with the term “tax liability”. Comparison of standards of the legislation regulating execution of a tax duty of the natural person recognized is carried out is unknown the absent.