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PDF: Author(s): Bortnikov S. P.,
Number of journal: 4(41) Date: November 2017

In article the tax dispositivity is investigated as the characteristic of a source of the tax right. The tax law provides a possibility for the taxpayer to choose the most convenient way of execution of a tax duty, to form independently own tax policy. The possibility of signing of the contract provided by the tax law also requires coordination of will of the taxpayer and the authorized public body in view of tax regulations. The author asserts that the result of application of a dispositive order of regulation of tax legal relationship and, in particular, the tax contract, must be considered not only as a juridical fact, i.e. the legislative and actual grounds for legal relationship incurrence, but also as a form which is taken by the corresponding relation and also as legal r elationship by itself.


permission, power of the state, execution of a tax duty, method of the tax law, obligation, prohibition, choice of tax system, prohibition, incurrence of the tax obligation, tax agreement, subjective right.

For citation:

Bortnikov S. P. On dispositivity in the tax relations // Business. Education. Law. 2017. No. 4 (41). P. 288–293.