Some problems of protecting the rights and legitimate interests of taxpayers in the implementation of tax control
( Pp. 182-186)
More about authors
Svetlana A. Savostyanova
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article gives a brief description of the problems that taxpayers face when implementing tax control measures. The author draws attention to the violation of the constitutional principles of tax law. Particular attention is paid to the principle of balance of public and private interests. Violation of this principle in favor of the tax authorities leads to a violation of the rights and legitimate interests of taxpayers.
How to Cite:
Svetlana A.S., (2020), SOME PROBLEMS OF PROTECTING THE RIGHTS AND LEGITIMATE INTERESTS OF TAXPAYERS IN THE IMPLEMENTATION OF TAX CONTROL. Economic Problems and Legal Practice, 3 => 182-186.
Reference list:
Demin A.V. Neopredelennost v nalogovom prave i pravovye sredstva ee preodoleniya: diss. dokt. yurid. nauk: 12.00.04. Ekaterinburg. 2014.
Bondar N.S. Konstitutsionalizatsiya sotsial no-ekonomicheskogo razvitiya rossiyskoy gosudarstvennosti. M.: Vikor-Media, 2006.
Vinnitskiy D., SHCHekin D., Sultanov A. Zapros dokumentov ot nalogoplatel shchika: v poiskakh razumnykh predelov // Vestnik Arbitrazhnogo suda Moskovskogo okruga. 2019. № 2.
Bondar N.S. Konstitutsionalizatsiya sotsial no-ekonomicheskogo razvitiya rossiyskoy gosudarstvennosti. M.: Vikor-Media, 2006.
Vinnitskiy D., SHCHekin D., Sultanov A. Zapros dokumentov ot nalogoplatel shchika: v poiskakh razumnykh predelov // Vestnik Arbitrazhnogo suda Moskovskogo okruga. 2019. № 2.
Keywords:
principles of taxation, abuse of law, tax control, protection of the rights of taxpayers, balance of public and private interests, judicial practice.
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