THE PROBLEM OF DETERMINATION OF TAXPAYERS’ LEGITIMATE INTERESTS WITHIN THE APPLICATION OF TAX COERCION MEASURES
Journal Title: Право та інновації - Year 2018, Vol 1, Issue 21
Abstract
Problem setting. It is stated in the article that within implementation of coercive measures there is a need to restore the rights and legitimate interests of taxpayers that were violated by regulatory authorities, this causes the need for their protection. Analysis of recent researches and publications. In a contemporary context, scientists are increasingly turning to the study of the legal nature and mechanism of application of those measures that encourage the payer of taxes and fees to the proper performance of his tax obligations (T. A. Kolomoiets, V. V. Kirichenko, M. P. Kucheryavenko, N. Ie. Marinchak, V. V. Seriogin, N.A.Sattarova, M. A. Timchenko, etc.). Article’s main body. Rights of a payer, that need a protection, have a corresponding consolidation in the tax legislation. The taxpayer’s legitimate interests, which should be protected in the event of irregularities in case of coercive measures, have not received a clear statement in the legal norms. It is emphasized that the legal phenomenon of the legitimate interests provokes lively scientific discussion and determines the need for correlation with adjacent categories, in particular with the subjective right. It has been established that a legitimate interest of taxpayer is not included by legislator into the legal norms (The Tax Code of Ukraine), but objectively existing expectations, reasonable hopes of taxpayer regarding all possible aspects of public relations with the regulatory authorities. On the basis of analysis of norms of the Tax Code of Ukraine a set of legitimate interests, the implementation of which is connected with the use of measures of taxlaw enforcement, has been selected. Conclusions and prospects for the development. As we have demonstrated, the legal status of the taxpayer logically highlighted a set of legitimate interests, the implementation of which is connected with the use of measures of tax-law enforcement. Such legitimate interests of the taxpayer do not have legislative consolidation; can be changed under the influence of various factors. However, according to part 1 of article 2 of the Administrative Court Procedure Code of Ukraine such interests are subject to judicial protection in administrative proceedings
Authors and Affiliations
A. V. Slidenko
Keywords
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