Елисеев В.С. Межотраслевое согласование налоговых обязательств и гражданско-правовых оснований их возникновения

Аннотация: The article is devoted to the actual problem of the coordination of tax obligations and civil grounds of their occurrence. The decision of this problem maybe on the base of the interbranch law theories. It’s possible only in the limits of the economic law. The author proves, that the economic basis of taxes is formed the property interest. It representing the movement of the property from the taxpayer to the state. The feature of the tax as models of relations consists that it is derivative from civil grounds and cannot arise without a financial basis (income). The author suggests to fix civil grounds of their occurrence of the tax as a basic element of the taxation. With the purpose of fastening of property interest of tax obligations the author suggests to fix definitions of separate kinds of taxes by analogy to treaty obligations.

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Abstract: The article is devoted to the actual problem of the coordination of tax obligations and civil grounds of their occurrence. The decision of this problem maybe on the base of the interbranch law theories. It’s possible only in the limits of the economic law. The author proves, that the economic basis of taxes is formed the property interest. It representing the movement of the property from the taxpayer to the state. The feature of the tax as models of relations consists that it is derivative from civil grounds and cannot arise without a financial basis (income). The author suggests to fix civil grounds of their occurrence of the tax as a basic element of the taxation. With the purpose of fastening of property interest of tax obligations the author suggests to fix definitions of separate kinds of taxes by analogy to treaty obligations.

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