Abuse of the Rights of the Taxpayer

Abstract

Statement of a problem. The design of abuse of law, first developed for the sphere of private law, was further transferred to the sphere of public law. But this does not make it possible to equate abuse of law in private and public relations. There is a fundamental difference between them due to the nature of the regulated relations, the specificity of the methods of legal regulation. The process of shaping and developing perceptions of the possibility of abuse of rights in the field of taxation has gone through a complex, contradictory path of development. Initially, the Constitutional Court of the Russian Federation effectively recognized that the category «abuse of the right» did not apply to taxpayers. However, the need to find a balance between public and private interests required the development of fundamentally new approaches, naturally derived from the content of general and special principles of tax law. The aim and objectives of the study is to carry out a systematic analysis of the peculiarities of taxpayers» abuse of their subjective rights. Methods. Methods of knowledge of legal reality are used general (dialectic), general scientific (the analysis, synthesis, classification, generalization, the description) and private and scientific (legallistic, interpretation methods) when carrying out a research. Conclusions. Abuse of tax law is a particular form of tax offences. Unlike the offences of the classical kind, its wrongfulness, the public danger is veiled as the subject tries to take his behavior into legal form. Abuse of the law in the field of taxation is an illegal socially dangerous act of the taxpayer, in the sense that the person, based solely on his own interests, deliberately goes beyond the limits of a legally defined measure of possible behavior, while unduly reducing the measure of his proper behavior and the measure of possible behavior of other participants in tax legal relations. The courts, given the nature of the abuse committed, may deny a person the protection of his subjective right in whole or in part; Oblige a person to comply with his or her tax obligation; To decide on compensation for the damage caused to the public interest in the form of an accrual and recovery of penalties for late payment of fiscal payments and tax sanctions – fines for improper performance of public legal obligations in the field of taxation.