Tax liability and tax obligation: problems of theory and codification

The paper deals with the legal regulation of tax liability. The research discusses the methods of legal regulation, the components of the financial and tax law methods and identifies their characteristics in this regard. The focus is on the imperative method applied to regulate the tax relations. The author considers the features and types of tax legal relations where the state is a necessary party and the tax authority is its authorized body. The research highlights the controversial issues of using the category of tax obligation in tax law. The correlation between tax liability and tax obligation is reviewed through the comparative analysis of views of both Russian and Kazakh scientists on the issue under review.