RELATIONS BETWEEN THE STATE AND TAXPAYERS IN TAX LEGAL RELATIONS

Abstract

Of course, for every economically developed country, the importance of the tax system and the process of collecting taxes and fees is difficult to overestimate. Because it is due to the receipt of the latter is the formation of revenue parts of budgets. Tax relations are characterized, first of all, as a form of interaction between the state and society, because even in ancient times only full-fledged citizens who paid taxes had the opportunity to join the management and resolution of public affairs. In today’s world, taxes, as the basis of the organization of a civilized community, are an important part of our lives because of their special role. The social significance of tax relations has led to the establishment at the level of the Constitution (Article 67) of the obligation of everyone to pay taxes and fees, and later – to the codification of tax legislation. The Tax Code of Ukraine establishes the content of tax relations, the procedure, forms and methods of establishing taxes and fees, control over compliance with tax legislation and liability in case of violation. It is the subjective rights and obligations that are of interest to this article in terms of the presence or absence of a balance of interests between taxpayers and the authorities in tax relations. Of course, the relationship between the state and taxpayers has changed significantly. Thus, the latter became remote from the affairs of the state, the beginning of which was the impetus for the development of community opportunities, increasing the assets of individuals and their desire for personal independence. As a result, there is a difference between public and private interests in the field of tax relations. Payment of tax to the budget of the appropriate level, as an expression of the obligatory and unconditional form of realization of the taxpayer’s obligation and expansion of the list of rights of participants of tax relations, can be said and served to create distance between the outlined interests. The above has become a basis for the use of the rights granted by the participants in tax relations quite dishonestly, and to some extent, and even resorting to the abuse of these rights. Of course, this state of affairs has a negative impact on the regulation of tax relations, does not meet the purpose of the latter and, as a consequence, creates a lack of interest of taxpayers in fulfilling the basic tax obligation.