Which of the following is a primary feature of the income tax return process?

Submitting filings as per taxpayer obligations is central to the income tax return process because it represents the formal requirement that individuals and entities disclose their earnings, deductions, and tax liabilities to the government. This process allows taxpayers to report their financial activity and ensure compliance with tax laws.

Filing an income tax return entails providing accurate and complete information on income earned, applicable deductions, and credits, thereby facilitating the determination of the correct tax amount owed or any potential refund due. This aspect emphasizes the obligation to report to tax authorities and is a foundational step in the overall tax system.

In contrast, making final tax determinations, while related, is more of an outcome of the filing process rather than a feature of it. Calculating capital gains is a specific task that might be part of the return but does not encompass the entire range of requirements for filing. Additionally, determining tax refunds is a result of the filing and calculation process, rather than a feature of the return itself.