Reasonable Expectations’ Protection as a Legiti-mate Taxpayer Interest

A topical task of the legal regulation’s development, in particular, the tax relations, is the introduction of such concept as the reasonable expectations’ protection of a private entity. This concept can play a positive role in the relations of public and private actors, increase trust to the state and its bodies. In court practice, the reasonable expectations’ protection of a taxpayer is considered as a principle of tax law. We believe that the reasonable expectations’ protection can also be at-tributed to the taxpayer legitimate interest. The purpose of this paper is to analyse the possibility of attributing the reasonable expectations’ protection to the taxpay-er’s legitimate interests. The methodology of this paper consists of both general sci-entific and specific scientific methods. Among the general scientific methods, we can distinguish: method of description, method of comparison, method of analogy. The private-scientific methods we use in this paper are: formal-legal method, method of comparative legal analysis. As a result of the work, we have managed to identify that the reasonable expectations’ protection is a legitimate interest of a taxpayer.