The Constitutional Duty To Pay Lawfully Established Taxes: History And Present

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Author Information: 

Doctor of Philosophy (Law), Associate Professor of the Department of Public and Municipal Administration, Sociology and Management (PMASM) at the Nizhnekamsk Chemical Institute of Technology (Branch) of the Kazan National Research Technological University

Abstract: 
In the article features of constitutional duty to pay lawfully established taxes and problems of its realization are analysed. Evolution of views of the legal nature of taxation is presented. The difficult interrelation of the duty to pay taxes with realization of functions of the state is shown.
Keywords: 

tax, duty to pay taxes, taxation, constitutional duty, state.

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