Резюме

The article argues that the tax constitutes a financial (monetary) claim. This claim derives its legitimacy from the legal framework of the financial law provisions and authority vested in the state’s administrative bodies. The monetary claim forms a mandatory element of the content of a financial legal relationship. Each financial legal relationship consists of three components: subjects, an object, and rights and obligations, with the monetary claim referring to the obligations.

What distinguishes this relationship is that it has an active subject – the competent financial authority (body) – and a passive subject – the taxable person. The State itself does not appear as a subject on either the active or the passive side of this relationship.