SOME ASPECTS OF THE USE OF THE CATEGORY OF TAX OBLIGATION

Gasanov Ramil Ibragimovich

The work is devoted to the study of the validity of the allocation of such a legal category as a tax liability in modern legal science. It has been established that in modern times, more and more civil law structures are trying to raise to the intersectoral level of interaction. The legal structure of the obligation, despite its functional significance, is increasingly being used for public law purposes. The author came to the conclusion that this approach is incorrect, since it does not take into account the dialectics of private and public.

Keywords:tax, obligation, legal category, tax obligation, legislation.