Tax Liabilities and its Implementation Regulation Issues

Abstract

A tax liability is a taxpayer obligation that arises with the state emergence. But fulfilling this obligation is not acceptable for all taxpayers either. Therefore, in tax relations history, the tax collection mechanisms to the state treasury, the collection mandatory methods have been used. The human society development makes it vital to improve the tax relations system as well. As a research result conducted in the article framework on the topic, ideas on the tax liabilities elimination, ensuring its execution and tax offenses arising from its non-execution and their elimination are proposed.

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DOI

10.52155/ijpsat.v23.2.2396

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