INFLUENCE OF THE CATEGORY “INTEREST” ON TAX AND LEGAL AND ADMINISTRATIVE REGULATION OF CALCULATION RELATIONS,
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Abstract
The article is devoted to the establishment of the possibility of application of the legal regime characteristic of public administration, to the activities of the control bodies of the state to cope and collect taxes, based on whose and which interests are implemented by the participants in the legal relationship with the calculation, payment and collection of taxes and other fiscal payments. It has been established that in the relationship with the calculation, payment and collection of taxes, the parties realize exclusively public interest, which is due to the entity of the tax as a determining source of public resources. Such a group of social relations, being imperative in its essence, is regulated by tax law, without giving the parties to elect the options for their behavior and establishing the support of the taxpayer with the authorities of the regulatory bodies. The tax duty can’t be properly executed beyond the controlling bodies of positive legally significant acts in favor of the taxpayer – the administration of taxes that is being implemented through relevant procedures that are administrative in its essence. This allows you to consider the possibility of an equation of the parties to the legal relationship with taxes and establishing an appropriate democratic regime of influence on them.
How to Cite
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interests, needs, public administration, tax administration, controlling bodies, taxpayer, tax legal relations, administrative legal relations, administrative procedure, tax duty
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