Taxation as a legal category

The article is devoted to the relationship between the concepts of tax and taxation - a theoretical problem, the solution of which predetermines one or another direction in the development of the science of tax law and the corresponding legislation. It is proved that the tax is a legal composition that does not cause any economic or other result without finding it by a number of factual circumstances, which allow to activate the tax administration mechanism. In this case, there arises a special interaction between the taxpayer and the tax authority - tax liabilities requiring the active participation of both parties, and not just the taxpayer.