Legal Problems of Protection of Legal Interests of the Taxpayer

Abstract

On the basis of the analysis of normative provisions the problem of non-system regulation of the order of protection of the legal interest of the taxpayer is investigated. In the article the legal interest is considered as a separate legal structure from subjective right, which is an independent object of legal regulation and protection. Based on the parity of the importance of legal interests and subjective rights of the taxpayer, the level of legal protection of the former should not be inferior to the latter. The Author gives examples of the opposite. It is concluded that there is no administrative procedure to protect the legitimate interest of the taxpayer in the legislation on taxes and fees. There is a similar gap in the constitutional proceedings. As a result of this lack of regulation, problems in the implementation of the legitimate interest are experienced by both the taxpayer and the lawenforcement bodies that exercise their competence only in accordance with the law.

Keywords

• legal interest
• subjective right
• order of protection
• pre-trial appeal
• taxpayer
• tax authority
• permission
• guarantee