Mechanism of legal regulation of tax comliance

The article is devoted to the problems of legal regulation of tax compliance. The general theoretical meaning of the concepts “regulation” and “legal regulation” is revealed. It is emphasized that tax relations need legal influence from the state, regulatory consolidation and regulation. Given the constitutional requirements that give parliament an exclusive competence to establish taxes and fees, the legal regulation of tax relations is enshrined in law. It is pointed out that the set of legal means of regulating tax relations should form a holistic system that provides for the existence of an appropriate legal mechanism. The content of the mechanism of legal regulation of public relations is determined and the peculiarities of the tax mechanism are singled out. It is stipulated that despite the fact that the mechanism of regulation of tax relations operates within the general financial and legal mechanism, it is characterized by the specific subject of legal regulation in tax law. It is believed that tax liability is the legal basis for the mechanism of payment of taxes and fees. However, it is noted that the compulsory nature of tax payment should not be equated solely with government coercion, because many taxpayers fulfill their obligation to pay taxes voluntarily and deliberately, without the application of coercive measures. The works of scholars that determine the stages of legal regulation of tax relations are highlighted and given a critical assessment. It is argued that imperfect legal regulation is one of the factors leading to violations of state interests and non-compliance with tax obligations. It is concluded that imperfect legal regulation significantly complicates the implementation of the tax obligation, creates obstacles for its voluntary fulfillment by taxpayers, as well as reduces the effectiveness of tax control and the application of protective measures by the state.