Peculiarities of the legal obligation of citizens in the tax sphere

This paper examines the legal duty of citizens in the tax sphere, which is constitutional. This type of obligation arises for citizens of Ukraine, resident individuals and non-resident individuals for each tax and fee in accordance with the Constitution of Ukraine and current legislation. The relevance of this study is that the legal obligations of citizens in the tax sphere are one of the most important components of optimal interaction between the individual and the state. As a rule, the participants of the legal relationship bear the corresponding legal obligations. Thus, this component determines a clear law and order, any other state and manifestation of social life, the observance of discipline, especially in the conditions of martial law, because the tax on the income of natural persons is the income from the tax on the financial support of the military. The object of the research is social relations that regulate the emergence, change, and fulfillment of the legal obligation of citizens in the tax sphere. The subject of this research is the norms of the Constitution of Ukraine, current tax legislation and other legal acts. The adoption of the Tax Code of Ukraine (hereinafter referred to as the TC of Ukraine) led to the normative and legal consolidation of one of the key categories of tax law – the legal obligation of citizens. This duty is one of the main duties of taxpayers to pay a certain amount to the state for the performance of the functions entrusted to state authorities and local self-government bodies to finance expenses for various spheres of citizens’ life. Also, the current legislative documents of Ukraine in the tax sphere were considered, which, according to the decree of the President of Ukraine “On the introduction of martial law in Ukraine”, in connection with the military aggression of the Russian Federation, underwent and noted many changes. Proper legal regulation of legal relations is of great importance for ensuring the fulfillment of legal obligations in the tax field. It was concluded that the practice of current legislation regarding the regulation and implementation of legal obligations in the tax field in the conditions of martial law requires a deeper analysis and generalization.