Законные интересы налогоплательщика в процессе привлечения его к ответственности

Abstract

The article examines the legal problems of realization of legal interests of taxpayers in the framework of relations on bringing him to responsibility for committing a tax offense. It is noted the consistency and the derivation of the legitimate interests at the stage of bringing the taxpayer to tax liability with the interests of the taxpayer that occur at earlier stages of the tax interaction (interests in tax payment, the interest arising from the tax control, the interests associated with administrative appeal). The limits of implementation of measures of state coercion, the Statute of limitations for bringing to tax liability as a guarantee instrument for the protection of the legitimate interests of the taxpayer are analyzed. It is proposed to change the order of calculation of limitation periods. The author substantiates the inadmissibility of imposing additional encumbrance on the taxpayer due to the mistakes made by the tax authority. It is concluded that there is a need for a balanced approach in determining the measure of responsibility, taking into account the General legal and sectoral principles of proportionality, reasonableness and fairness.