Law on Tax Obligations as Part of the General Tax Law Codification
This paper deals with law on tax obligation as part of the general tax law codification. It presents a subjective scope of the general tax law and the construction of the relation of obligation as the primary institution of this part of law. The article also depicts different elements of the relation of tax obligation that should be regulated in this part of general tax law. Attention is also paid, among other things, to the relation of tax obligation from the perspective of a concept of taxpayer, creation and termination of tax obligation relation, modification of this institution at the time of its existence but also to tax responsibility and overpayment