The Place of the Legitimate Interest in the Legal Status of Taxpayers

Abstract

Problem setting. It is pointed out in the article that the permanent development of social life, modification of existing tax legislation contribute to further need for scientific search of answers to topical questions concerning tax and legal regulation. The latter include determination of the legitimate interest’s place in the legal status of taxpayers. Analysis of recent researches and publications. Despite the fact that numerous scientists, such as A. G. Vasilyeva, D. V. Vinnitskiy, M. P. Kucheryavenko, S. G. Pepelyaev, N. Yu. Prishva, A. O. Khrabrov, D. M. Shchokin, etc., have devoted their works to the study of the taxpayers’ legal status, denoted problem has not received a final solution. As a result, target of research is determination of the legitimate interest’s place in the legal status of taxpayers. Article’s main body. It is proved that the legitimate interests are independent element of the legal status of taxpayers. Correlation between legitimate interests and subjective rights of taxpayers is undertaken. It is established that they are interrelated categories; however, they are the different elements of the legal status of the subject. On the basis of the conducted analysis, the author concluded that legitimate interests are presented as a separate element of the legal status of taxpayers. Legitimate interests and subjective rights are interrelated categories; however, they are the different elements of the legal status of the subject. Conclusions and prospects for the development. It is proved that in the set should be ranged such issues: 1) legislative consolidation (subjective rights of taxpayers are necessarily reflected in the tax law norms, legitimate interests – do not have legislative consolidation); 2) the nature (subjective rights are static, can only be changed by the will of the legislator and on the special procedure for amendments to the acts, in which they are consolidated; the legitimate interests are dynamic, are changed under the influence of various factors, including the will of the bearer of such interest); 3) level of warranty by the state (for the subjective rights guarantees for their implementation are legally established, for the legitimate interests of such mechanisms are not established); 4) the existence of a causal link between the present ability (permissibility) and its implementation; 5) the presence of certain offsetting obligations of the subject (such a duty always exists for subjective rights, does not exist for legitimate interests).