Methodology of tax consultation in the aspect of activity theory of law-enforcement

Abstract

Tax reforms contributed to the recognition and consolidation of the institute of the tax consultations. This created the need to research new relationships between controlling tax authorities and taxpayers, as well as solving problems of legal regulation of their status at the level of industry legislation. The law-making methodology of tax consultations is of considerable interest, in particular through the prism of activity theory in law-enforcement. The application of the activity approach to the problems of modern tax law is inextricably linked with the trend of anthropologizing tax legal science and practice. Therefore, tax consultations act as informational and guarantee tools, through which conditions are created for the taxpayer to properly and consistently exercise his rights and obligations, even in such a rather difficult period of our state's existence.
 It has been proven that cooperation (partnership) in the tax field requires taxpayers to bring to the attention of the tax authorities all the circumstances of their economic activity that are important for taxation. Instead, taxpayers have the opportunity to receive from the tax authorities detailed and proper explanations on the issues of calculating and paying taxes, as well as fair (adequate) taxation and guarantees against prosecution for alleged miscalculations or mistakes made by the tax authorities.
 Individual tax consultation is an explanation of the controlling state authority; provided to the taxpayer regarding the practical use of certain norms of tax and other legislation (the control over compliance with which is entrusted to the controlling state authority); registered in the unified register of individual tax consultations. A general tax consultation is a publication of the position of the central executive state authority regarding the practical use of certain norms of tax and other legislation. This position was formed based on the generalization of individual tax consultations, which are provided by controlling state authorities to taxpayers, and/or in the event of discovering circumstances that indicate the ambiguity of certain norms of such legislation.
 The author defined the guiding principles that underlie the methodological law-making of tax consultation: the principle of demand for tax consultation, the principle of formally defined subject orientation of tax consultation, the principle of priority of generalizing tax consultation, the principle of guaranteeing the interests of the taxpayer, the principle of presumption of legality of the taxpayer's decisions. The results of the use of tax consultation depend on the chosen methodological principles of its formation – necessity, reliability of interpretation of the provisions of the legislation, level of comprehensiveness, degree of persuasiveness, and truthfulness for the addressee – the taxpayer.