THE PLACE OF TAX LIABILITY IN THE LEGAL SYSTEM

Spilnaya V. A.

The article is devoted to the study of tax liability. Various approaches derived from scientific research related to this topic are considered, namely: the nature of tax liability, its essence, as well as similarities and differences with administrative liability. Based on the analysis of existing scientific approaches, conclusions are made about the place of tax liability in the legal field, which consist in the fact that tax liability is a subspecies of administrative liability and does not have sufficient characteristics to recognize it as autonomous.

Keywords:tax liability autonomy, characteristics, tax law, administrative liability