To the issue of the legal nature of the money paid in fulfillment of tax obligations

The paper reveals the essence and financial law nature of money, the specifics of the economic and legal regime of cash and non-cash funds. The authors analyze the possibility of extending the legal regime of property rights (property, economic management, operational management) to money. The authors establish legal indifference of belonging to concrete persons (taxpayer, payer of the tax) of the money paid in fulfillment of tax obligation, they conclude that the existing definition is not quite correct and therefore they formulate their variant of the definition of the tax.