HISTORICAL RETROSPECTIVE OF LEGAL REGULATION OF ENFORCEMENT OF TAX OBLIGATIONS
Keywords:
indisputable recovery, historical retrospective, tax obligation, legal personality, enforcement.Abstract
In terms of the legal regulation of public relations, rulemaking is crucial. One of the main principles of rulemaking is to prevent inconsistencies in legal provisions, protect the rights and legitimate interests of citizens and legal entities, promote societal and state interests, ensure social justice, and base the preparation of draft legal acts on scientific evidence. A retrospective analysis of legislative and law enforcement practices related to enforcing tax obligations is an effective tool for addressing the main tasks of rulemaking in the legal area under review and planning future actions for their legal regulation.
This paper includes historical elaborations of past periods in the indisputable recovery, demonstrates its modern legislative basis, addresses problematics, and offers some solutions.
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