ЗАКОННІ ПРИВАТНІ ІНТЕРЕСИ У ПОДАТКОВИХ ВІДНОСИНАХ ТА ЇХ ВІДМЕЖУВАННЯ ВІД ІНШИХ ІНТЕРЕСІВ ПЛАТНИКІВ ПОДАТКІВ
Journal Title: Південноукраїнський правничий часопис - Year 2018, Vol 4, Issue 2
Abstract
The article is devoted to analysis of the legal private interests of taxpayers, concretization of their content, delimitation from other private interests of taxpayers, including those that cause the appearance of abuses of law and offenses in tax relations. The place of taxpayers in tax legal relations is highlighted, the indissolubility of the relationship between duties and rights as the content of tax legal relations is indicated. It is emphasized that in their aggregate, the tax rights and duties of taxpayers and their legitimate interests, which are not legally enshrined as the rights of taxpayers, constitute the legal status of taxpayers. The ratio of legitimate interests of taxpayers to their rights and other interests is determined. Under the condition of the rule of law and action of the principle of equality of taxpayers, the most significant interests of taxpayers, which do not contradict the objective idea of the fairness of taxation, become secured by the rights of taxpayers and corresponding to them duties of the controlling bodies. The other part of the legitimate interests of taxpayers is not directly shaped as the rights of taxpayers, but it complements the legal status of the latter and is expressed in the spirit of law, being legitimate interests of taxpayers. The distribution of private interests is provided by the groups of legitimate interests and unlawful interests. It is noted that in pursuit of the goal of full realization of those legitimate interests of taxpayers which are constituted in the rights of taxpayers, such rights must necessarily be consolidated in the tax legislation together with the correspondent duties of the controlling bodies. Recommendations on how to prevent abuse of law and tax offenses by taxpayers are given. It is concluded that transparency and unambiguousness of the national tax legislation becomes a guarantee of realization of both the legitimate interests of taxpayers and public interest of the whole society. Otherwise, taxpayers, as a means of defending their private interests, may initiate tax maneuvering with signs of abuse of their rights, which becomes illegal and harms the normal development of tax relations.
Authors and Affiliations
Д. С. Сахно
Keywords
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