Journal of Legal, Ethical and Regulatory Issues (Print ISSN: 1544-0036; Online ISSN: 1544-0044)


Diversification of the Abuse of the Tax Payer Rights in the Comparative-legal Aspect

Author(s): Alexsei A Malinovsky

The work shows that organizations, individuals with in order to provide financial support for the activities of the state and local governments are obliged to pay taxes. At the same time, the voluntariness of their payment is necessarily determined at the level of socio-economic justification and identifying the processes of their spending. In this symbiosis, there is a sociolegal opinion in order to form a stable understanding and determine the need for the tax system development. The author shows that the rights of the taxpayer form an opportunity for the development and further strengthening of public functions. The purpose of the article is to study the comparative legal aspects of abuse of law in the relations of the taxpayer and the state itself. Methodological work is provided by methods of analysis in the identification of current legal doctrines, comparison of international legal decisions for the purposes of filling the observance of the taxpayer's right to a fair decision and protecting his basic rights and savings, monitoring judicial decisions in relation to abuse of the right on the part of the taxpayer and the tax authority. The main results of the work are the study of foreign legal doctrines on the abuse of taxpayer's rights, foreign legislation and judicial practice. The practical importance of the study is determined by the fact that the border of abuse and, accordingly, the structure of the formation of the equilibrium positioning of the tax legal system of the state from the structural understanding of the malicious and deliberate formation of the environment that does not involve integrity in balancing the interests of the state and the citizen is fully determined.

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