Legal aspects of tax payments by a third party

In this article the author highlights the legislative changes of 2016 related to the nature of fulfilment of the tax obligation. Taking into account many doctrinal positions, both advantages and legal problems concerning the mechanism of tax payment by another person are given. The purpose of this study is to assess the necessity and effectiveness of the legislator's assumption of non-personal fulfilment of tax obligation. The author concludes that it is necessary to take various measures that contribute to levelling the risks associated with non-personal fulfilment of tax liability. When writing the article such methods as theoretical-predictive, formal-legal, system-structural and method of legal modelling were used. The novelty of this article lies in the fact that it provides an extensive analysis of the study of non-personal fulfilment of tax liability, drawing attention to its advantages and disadvantages for both taxpayers and tax authorities. Also an aspect of the novelty of the article is the measures proposed by the author aimed at optimising the process of non-personal enforcement of tax liability. The main conclusion of the article is that to date there is no single legal means for the return of erroneously paid tax payments in the case when the payment is made by a third party. The author emphasises the urgent need for further work of the legislator in this direction in order to improve the legal mechanism of taxation in this part, as well as to ensure the protection of taxpayers' interests.