Понятие обязательства и обязанности в финансовом праве: теоретические аспекты
Obligation, as it is known, is a civil-law category. Subsequently the notion of obligation was incorporated in budget legislation, and is actively used at present. This article covers the question of common understanding the concept of obligation and outlines the legal nature of obligation in financial law.
Moreover, the article presents the review of duty in financial law and evaluation of legitimacy of using «tax obligation».