Mirzoeva, A.G. Legal value of correctly defining the taxation object and tax object as key legal elements of tax in tax legislation: theoretical and practical problems

Abstract: The article is devoted to the analysis of one of the key legal elements of taxes: object of taxation, which is closely related to the tax object. However, the Art. 12.3 of the Tax Code of the Republic of Azerbaijan they are recognized as equal terms. Under this norm, it turns out that object of taxation and tax object are the same. This legislative ambiguity has already caused and may still cause various judicial disputes. The article includes examples of judicial cases, where the object of dispute was related to lack of clarity in defining tax object and taxation object. It should be noted that taxation object expresses the legal link between the tax object and taxpayer. And the connection of a taxpayer to an object is a legal fact. Therefore, these two terms are different. The taxation object as a legal fact appears due to the presence of certain objects (material and immaterial benefits). It is offered to amend the legislation of the Republic of Azerbaijan to change the contents of terms tax object and tax subject taking into account the opinions of the author, since these are not identical terms, rather they are independent elements of tax.

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