GENESIS OF THE CONCEPT «LEGITIMATE INTERESTS OF THE TAXPAYER»

Abstract

The subject of the study is the origin of the term legitimate interests of the taxpayer in the domestic legislation on taxes and fees. Despite its importance for the theory and practice of tax law, this concept is not disclosed normatively, the law enforcement officer is not explained what sets the corresponding task for science. The author on the basis of retrospective and semantic-legal analysis systematizes the knowledge that allows to determine the process of emergence and development of the concept of legal interests of the taxpayer and its implementation in the normative fabric. The conclusion is made about the small age and therefore underdevelopment of the category of the taxpayers legitimate interests. The reasons for the late appearance of this concept in the text of the tax law are revealed. The necessity of official determination of its meaning by the Supreme judicial bodies (the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation) is indicated. This will help, in the authors opinion, to understand the content of this term and to realize its human rights potential in practice. The authors definition of the concept of legitimate interests of the taxpayer is proposed.