Struggle for the right or conflict of law aspects of legitimate interests of the taxpayer

Автор: Yadrikhinsky Sergei A.

Журнал: Legal Concept @legal-concept

Рубрика: Теория и практика государственно-правового развития

Статья в выпуске: 3 т.18, 2019 года.

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Introduction: the concept of legitimate interests of the taxpayer, despite its lack of research, has both theoretical and applied significance. At the same time, not only has the science of financial law not developed a clear understanding of the legal nature of this phenomenon, but also there is almost no research related to the process of its implementation, overcoming the legal obstacles, solving the conflict of laws issues. The purpose of the study is to consider a relatively new concept of “conflict of law interests of the taxpayer” as an object of scientific research and evaluation; to analyze the legitimization process of the actual interest: to transform it into a legitimate one. Methods: the methodological framework for the study is a set of various general and special methods of knowledge of the phenomena of legal reality. Among them the legal-dogmatic and historical-legal methods are particularly important. Results: the possibility of use in the scientific revolution of the concept of “conflicting legitimate interests of the taxpayer” is proved; its perfect and functional aspects are shown. The conflict status of the actual interest does not mean that it cannot be legally exercised in the future. The realization of a conflict of laws interest is not a straightforward process because of its ambivalent nature. For its implementation, the special conditions are necessary to expand the boundaries of what is permitted, to reconcile the claims of the taxpayer with the legal environment of their location. This depends on the level of development of society and the state in general, and the democratization of tax law in particular. Conclusions: on the basis of the synthesis of two constructs of “law” and “interest” it is concluded on the possibility to implement even those aspirations of the taxpayer, which initially did not find their support in court and (or) in the tax authority.

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Legal interest, subjective right, taxpayer, tax authority, permission, claim, conflict of interest, transformation of interest

Короткий адрес: https://sciup.org/149130325

IDR: 149130325   |   DOI: 10.15688/lc.jvolsu.2019.3.10

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