Establishment and Observance of Tax Law Principles as a Factor in Protecting the Rights and Legitimate Interests of Taxpayers

Abstract

The article is devoted to the analysis of the problems of legal regulation of tax law principles. The author draws attention to the fact that the principles should serve not only as a guideline for the legislation development in the tax sphere. The taxpayers’ rights and legitimate interests will be protected only in case of strict compliance with the established taxation principles. The author emphasizes the analysis of compliance with the principle of taking into account the actual ability of the taxpayer to pay tax. It is indicated that the presence of a taxable object does not always indicate the actual ability to pay tax. It is established that the correlation of the factor’s absence is possible through the establishment of social tax benefits. Attention is paid to the characterization of violations of the principle of tax certainty from the insufficient legal regulation to its redundancy, which leads to use of complex legal structures that are difficult for understanding. The principle of interpretation of all irremediable doubts, contradictions and ambiguities of legislative acts on taxes and fees in favor of the taxpayer, its possible violations is investigated. The conducted research allowed to come to the conclusion that the basic principles of taxation should not be declarative, they should be reflected and developed in other norms of legislation on taxes and fees.