The termination of the tax duty upon death of the natural individual: comparative characteristics of the legislation of the Russian Federation and Ukraine

Legal nature of the duty for taxes and fees payment was investigated on the basis of analysis of the Fundamental Law of Ukraine and Russian Federation. Subject to the provisions of the Tax Code of Ukraine and Russian Federation the nature of the obligation to pay taxes is analysed. Special attention is paid to the contents of the category of "tax duty", particularly to its correlation with the notion of "tax liability".