Taxpayer in the Legal Mechanism of Tax as a Leader and Engine of Economic Transformation

Abstract

This paper considers the main element of the legal mechanism of tax -the taxpayer. Its leadership status in the static system of the state and in the dynamics of social transformations is determined. At the same time, using the comparative method and methods of analysis and synthesis, the collection of mandatory tax payments and fees in the tax systems of various countries of the world is shown. Our comprehensive review indicates the paramount importance of the taxpayer among any other elements of the legal mechanism of tax. The team of authors draws attention to the need for a detailed study of the problem associated with determining the role and "size" of the taxpayer in the tax system, establishing a circle of taxpayers, those persons who are charged with tax duties by the state.