Taxpayers' Rights and Their Protection Mechanisms

Abstract

The constitution is a main source of taxation law. Constitutional provisions determine financial-legal policy of the country, including tax policy regulation principles. In their turn, taxes are the important tools of financial-legal policy pursued by the state. Fulfillment of liabilities related to repayment of taxes by physical and legal entities established by the Constitution secures national budget formation at all levels. That is why the liability established by the Constitution is of special, public-law importance that is predetermined by a public-law nature of the governmental authority. The tax payer has to fulfill all liabilities obliged to him/her related to repayment of taxes, otherwise, the other persons’ rights, as well as state interests will be violated that will be displayed in delayed execution of all functions and tasks assigned in accordance with the law. Tax liability is a variety of administrative liability. As is known, the liability for violation of law is imposed to a person committing an act. Recognition of the law violator’s heritor as the legal successor in relation to the law infringement, and imposition of a penalty for violation of law to the deceased person’s heritor contravenes the fundamental principle – unacceptability of liability without the blame for law violation and elimination of assignment of liability for the other person’s act. Proceeding from this fact, inheritance of the deceased person's blame is unacceptable. The penalty is not a part of inheritance, so its attribution to the heritor is unacceptable. According to 453rd article of the Civil Code of Georgia, the debtor’s death causes termination of obligations if their execution without his/her personal participation is impossible. Proceeding from the content of this article, in general, the debtor’s death doesn’t cause termination of obligation, and liability is extinguished only when the execution of obligations is impossible without personal engagement of the debtor. Keywords: norms, liability, law, constitution, tax.