Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift
https://doi.org/10.24147/2542-1514.2019.3(3).71-79
Abstract
The subject. The article is devoted to the analysis the dominant scientific conception, related legal problems and a new model of ensuring the implementation of the legitimate interest of the taxpayer.
The purpose of the article is to consider the legal and organizational aspects in the field of ensuring the legitimate interests of taxpayers. The hypothesis of the study is that the level of guarantees for the implementation of the taxpayer's legitimate interests, as permitted, by its legal nature should not be inferior to subjective rights. The traditional view of the guarantees of legitimate interests in practical terms is unproductive, which forces a paradigm shift.
The methodological basis of the study consists of various general (analysis, synthesis, comparative method, description) and special methods of cognition of the phenomena of legal reality. Among them, particularly significant are the legal-dogmatic and comparative legal methods.
The main results and scope of their application. In domestic legal science there is a conceptual point of view that legitimate interests, regardless of industry affiliation, are guaranteed only in general or to a certain extent. At the same time, the jurisprudence of interests in the tax sphere is much more complex in nature than it is presented in the general theory of law.
Through the prism of the features of public relations, traditional approaches to determining the mechanism of guaranteeing legitimate interest are subjected to critical analysis. Based on the needs of practice, a fundamentally new view on security instruments, the place and role of tax officials in the implementation of the legitimate interest is proposed. The point of view of the inferiority of the "warranty degree" guarantee degree of legitimate interests is substantiated, since such selectivity disorients both the taxpayer and the law enforcement agent (courts, tax authorities).
Conclusions. It is concluded that the protective parity of subjective rights and legitimate interests of the taxpayer. In the new paradigm, the duty and responsibility of tax officials will act as guarantees for the implementation of the legitimate interests of taxpayers.About the Author
Sergey A. Yadrikhinskiy
Kutafin Moscow State Law University (MSAL), Northwest Institute (branch), Vologda
Russian Federation
Russian Federation
PhD in Law, Associate Professor; Associate Professor, Department of Administrative and Financial Law
RSCI SPIN-code: 3872-7142
References
1. Mordovets A.S. Socio-legal mechanism of ensuring the rights of man and citizen, ed. by N.I. Matuzov. Saratov, SWS MVD RF Publ., 1996. 286 p. (In Russ.).
2. Rostovshchikov I.V. Security and protection of the rights and freedoms of the individual: issues of theory and practice of internal affairs bodies, Doct. Diss., Moscow, 1997. 364 p. (In Russ.).
3. Shafirov V.M. Ensuring law : humancentrism approach, Monograph. Krasnoyarsk, Krasnoyarsk State University Publ., 2005. 228 p. (In Russ.).
4. Subochev V.V. Legitimate interests, ed. by A.V. Mal’ko. Moscow, NORMA Publ., 2008. 496 p. (In Russ.).
5. Mal’ko A.V. Legitimate interests of soviet citizens, Cand. Diss. Saratov, 1985. 207 p. (In Russ.).
6. Malko A.V. The Right and the Legal Interest. Izvestiya vysshikh uchebnykh zavedenii. Pravovedenie = Proceedings of Higher Education Institutions. Pravovedenie, 2000, no. 3, pp. 30–48. (In Russ.).
7. Mal’ko A.V., Subochev V.V. Legitimate interests as a legal category. St. Petersburg, Yuridicheskii tsentr Press Publ., 2004. 359 p. (In Russ.).
8. Bogatyrev F.O. Commitment with intangible interest, Cand. Diss. Moscow, 2003. 137 p. (In Russ.).
9. Gruzdev V.V. Civil protection of property interests of the individual, Doct. Diss. Tomsk, 2014. 350 p. (In Russ.).
10. Travi A. Lezioni di giustizia amministrativa [Lessons in administrative justice]. Torino, Giappichelli Publ., 2014. 393 p. (In Italian).
11. Korkunov N.M. Essay on the theory of administrative justice, in: Korkunov N.M. Selected articles, 1877-1897. St. Petersburg, 1898, pp. 144–218. (In Russ.).
12. Shershenevich G.F. General theory of law. Moscow, 1910. 805 p. (In Russ.).
13. Remnev V.I. The right of complaint in the USSR. Moscow, Yuridicheskaya literatura Publ., 1964. 132 p. (In Russ.).
14. Shatalov S.D. The creation of a new tax system - that still a task. Nalogoved, 2017, no. 2, pp. 14–31. (In Russ.).
15. Bibilo V. N. The reflection of interests in the law. Vesnіk BDU. Seryya 3, Gіstoryya. Fіlasofіya. Psіkhalogіya. Palіtalogіya. Satsyyalogіya. Ekanomіka. Prava, 2006, no. 3. pp. 128–133. (In Russ.).
16. Zelentsov A.B. Subjective Rights and Legal Interests as Judicial Protection Subject in Administrative Justice System: Legal Nature and Types. Administrativnoe pravo i protsess = Administrative Law and Procedure, 2017, no. 6, pp. 74–83. (In Russ.).
17. Motovilovker E.Ya. Interest as a Substantive Feature of Subjective Right (Civil Aspect). Izvestiya vysshikh uchebnykh zavedenii. Pravovedenie = Proceedings of Higher Education Institutions. Pravovedenie, 2003, no. 4, pp. 52–62. (In Russ.).
18. Kuhn Th.S. The Structure of Scientific Revolutions, 2nd ed. University of Chicago Press, 1970. 210 р.
19. Belov V.A. The object of subjective civil law, the object of civil relations and the object of civil turnover: the content and the ratio of concepts, in: Rozhkov M.A. (ed.). Obyekty grazhdanskogo oborota, Collection of articles. Moscow, Statut Publ., 2007, pp. 6–77. (In Russ.).
Review
For citations:
Yadrikhinskiy S.A. Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift. Law Enforcement Review. 2019;3(3):71-79. https://doi.org/10.24147/2542-1514.2019.3(3).71-79
Views:
502
Email this article 