Peculiarities of Inheritance of Tax Rights and Obligations

Purpose. It is propounded to consider the author’s approach to determination of tax rights and obligations in terms of inheritance from the point of view of their legal nature and trends in the academic research and the practice of law enforcement as well as the range of legal relations having a non-systemic regulation. Special attention is paid to individual cases of inheritance of the rights and obligation: the right to return overpayments (positive balance of the Unified Tax Account), the obligation to pay arrears, penalties and fines. Мethodology: in the course of the research, both general scientific and private scientific methods were adopted: scientific abstraction, systematic, logical, analysis and synthesis, comparative legal and formal legal. Сonclusions. Based on the research results the author concludes that: a) the existing regulation of legal relations in terms of tax rights and obligations inheritance is characterised by fragmentation; b) there is no detailed and transparent regulation of certain aspects of tax legal relations which complicates the resolution of emerging contradictions between heirs and public authorities; c) the existing legal regulation of inheritance of tax rights and obligations requires improvement. The scientific and practical relevance of the conducted research is that at the moment there is no uniformity and consistency in the issue of inheritance of tax rights and obligations both in the theory and practice of tax law. Therefore, it is considered the research will contribute to the development of theoretical directions on this topic, the formation of educational materials devoted to the problem under consideration.