Presumptions in tax law and their significance

The legislation on taxes and fees regulates the fiscal function of the state and at the same time is designed to ensure the rights and legitimate interests of taxable persons. A high level of its quality will avoid conflicts of private and public interests taxwise. At this juncture, in a number of cases, taxes and fees legislation falls short of the certainty requirements, which necessitates the use of special means of tax-legal regulation, which include legal presumptions. As a general legal method of regulating legal relations, they perform important functions in tax-legal regulation as well - they streamline tax legal matters themselves and give them a character of stability. Legal presumptions, regardless of how they are fixed in the legislation on taxes and fees, are of important regulatory importance. In tax law, they are characterized by a number of features that are discussed in this article.