Legal issues of fulfillment of tax obligations by third parties

The article is studies the procedure for fulfilling a tax obligation by a third party. The author classifies the procedure for fulfillment into mandatory and initiative. In this work, with regards to the established judicial practice, the grounds for involving third parties in the mandatory fulfillment of a tax obligation are identified, and the legal structure necessary for this is highlighted. Then the author focuses on the problems of initiative fulfillment of a tax obligation by a third party. He identifies various forms of abuse of rights in the fulfillment of a tax obligation by a third party and suggests ways to counter them.