ON THE ISSUE OF DETERMINING THE LEGITIMATE INTERESTS OF TAXPAYERS WHEN APPLYING MEASURES OF TAX COERCION
Journal Title: Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Юридичні науки - Year 2018, Vol 29, Issue 3
Abstract
The article states that in the course of enforcement of coercive measures, there is a need to restore the rights and legitimate interests of taxpayers that have been violated by the controlling bodies and it necessitates their protection. The rights of the payer in need of protection are appropriately enshrined in the tax law. The legitimate interests of the taxpayer, who should be protected in case of their violation in the application of coercive measures, have not received a clear wording in the rules of law. It is emphasized that the legal phenomenon of legitimate interests provokes a lively scientific discussion and necessitates a correlation with adjacent categories, in particular, with the subjective law. It is determined that the legitimate interest of the taxpayer is provisions of law (of the Tax Code of Ukraine) not included by the legislator in the text but objectively existing expectations, justified expectations of the taxpayer on all possible aspects of public relations with the controlling bodies. On the basis of the analysis of provisions of the Tax Code of Ukraine, a set of legitimate interests is allocated, the implementation of which is associated with the application of measures of fiscal coercion.
Authors and Affiliations
А. В. Сліденко
Keywords
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