THEORETICAL AND LEGAL PRINCIPLES OF ENSURING RIGHTS AND LEGITIMATE INTERESTS OF TAXPAYERS
Abstract
Mechanisms of functioning and improvement of legal regulation of relations in the tax area, including the realization of the legitimate interests of taxpayers, should provide direct dependence of rights and duties of subjects of tax relations: each right of the taxpayer has to comply with the corresponding duty of tax authority or a body of local self-government, and it hardly seems appropriate to implement without taking into account the potential and possibilities of theoretical and methodological principle of subsidiarity, at least in the part of authorities delegation. Conversely, it should be taken into account the form of direct and indirect effects (type of dependence) of any change in the duties of the tax bodies, local authorities or their officials on the ability of realization by taxpayers of their rights and freedoms, legitimate interests. At that the forms of dependency of rights and obligations of the tax relations subjects shall correlate accordingly, thus avoiding legal gaps in the domestic tax laws, thereby ensuring the balance of private and public interests.
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