Volodymyr Uvarov, Dmytro Mirkovets, Viktoriia Zarubei


The aim of the article. The theoretical and legal bases of a taxpayer in the tax legal mechanism are considered. A comparative legal study of legal regulations that determine the place of the taxpayer in the tax legal mechanism is conducted, and on this basis, ways to improve domestic legislation in this sphere are determined. The subject of the study is the status of the taxpayer in the tax legal mechanism. Methodology. The research is based on the analysis of legal regulatory acts concerning the tax legal regulation in Ukraine. Based on the comparative legal method of research of certain provisions of Ukrainian legislation, the place of a taxpayer in the tax legal mechanism, as well as the application of positive foreign experience in this field, are determined. The results of the study revealed the need for a detailed study of defining taxpayers, taxable persons. Practical implications. The taxpayer is considered as the most significant element for the existence and development of tax relations. Moreover, the formation and development of compulsory tax payments, the integration of such payments into the tax systems of countries are analysed, which indicates the paramount importance of the taxpayer among any other elements of the tax legal mechanism. Relevance/originality. A comparative analysis of the taxpayer in the tax legal mechanism in foreign countries is the foundation for the improvement of most promising ways for the development of domestic legislation in this sphere.


tax legal mechanism, tax legal relations, subject of tax legal relations, taxpayer

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