Az adó megfizetésére kötelezés a német jogrendszerben

The topic of my doctoral research is the functioning of institution of liability to pay the tax, including the question of the legal status of a person liable to pay the tax. In order to get acquainted with it in details, it essential to get to know other national regulations and then to compare them with the domestic system. My choice was to review the functioning of the German system in the field of liability to pay the tax. The goal of my paper is to present the German regulatory environment in general terms, along structural features. In doing so, I would like to describe in more detail the regulation and functioning of the legal institution of the liability to pay the tax. My paper is structured as follows: firstly, I deal with the Abgabenordnung, during which I also concern its characteristics and structure. Within that, I focus on the part of the 'right to tax' (Steuerschuldrecht) which contains key importance provisions for the liability to pay the tax. Secondly, I describe the legal institution of the liability to pay the tax, including the essential provisions of its substantive and procedural law as well. Finally, I briefly compare the similarities and differences between the German and Hungarian systems.