The sign ofauthoritativeness in tax legal relations

Introduction: the questions concerning the study of the concept of tax legal relationship have both theoretical and applied importance. It is the correct understanding of the essence of tax legal relationship and its essential features that determine not only the solution of a separate tax dispute, but also the formation of an effective tax policy. Currently, there is an idea of tax legal relationship as a relationship of power and subordination, whose main content is the taxpayer’s obligation to pay tax to the budget. This understanding was particularly characteristic of the initial stage of development of the modern tax system. The purpose of this study is to determine the role and measures of “authoritativeness” in the extended perimeter of tax relations in all their diversity and, above all, in the partnership model of the relationship between the taxpayer and the state, but also in the tax interactions where the taxpayer acts in the creditor status, use the parlance of the civilist. The methodological framework for the research consists of various general and special methods to cognize the legal reality phenomena. Among the particularly significant ones are legal dogmatic and comparative law methods. Results: with the development of the level of the state confidence in the taxpayer and dispositive beginnings in tax relations, the sign of authoritativeness shifts from the leading positions and begins to play an auxiliary role. When the taxpayer fulfils his/her tax obligations in good faith, the power component remains completely unclaimed. Moreover, it is inappropriate to talk about authoritativeness in those tax relations where the tax authority acts as an obligator. Conclusions: as a result of the conducted research, the author comes to the conclusion that the manifestation of authority in the sense of subordination of the taxpayer’s will only takes place in extraordinary circumstances: when deviating from the legitimate model of the taxpayer’s behavior.