Charakter prawny obowiązku podatkowego: charakterystyka porównawcza ustawodawstwa Ukrainy i Estonii

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The article discussed the content of the obligation to pay taxes as one of the main duties of the taxpayer. From the choice of a foreign policy priority of Ukraine’s integration into the European Community, the most relevant question was bring the regulatory legal acts of Ukraine, especially regulating tax relations, in compliance with norms and standards of European Union legislation. Given that the national legislation (including tax legislation) member States of the European Union already adapted in respect of the norms of the legislation of the European Union, it can be concluded that one of the main elements of a successful European integration of Ukraine is also borrowing positive experience of legal regulation of social relations (including tax relations) European Union member States (including the Republic of Estonia). The aim of this study is determine the place of tax duty in the system of taxpayer obligations according to the norms of legislation of Ukraine and the Republic of Estonia and development of proposals about the possibility of making changes regarding the improvement of legal regulation of the tax duty in Ukraine and the Republic of Estonia. Legal nature of the constitutional duty for taxes and fees payment has been investigated on the basis of analysis of the Fundamental Law of Ukraine and Republic of Estonia. Subject to the provisions of the Tax Code of Ukraine and legislation Republic of Estonia examines the nature of the obligation to pay taxes. The attention is focused on the content of the category of “fiscal responsibility”, in particular on the problem of its relations with the term “tax liability”. It has been proposed further improvements in the legal national tax legislation of both States.