On the right of the taxpayer not to comply with unlawful acts and requirements of tax authorities: problems of theory and practice

Abstract

The subject of the study is a little-studied issue in the theory of tax law related to the implementation of the taxpayer’s subjective right to selfdefense. The article analyzes the law enforcement practice that reflects the problems of implementing this right. The author describes his own experience of non-compliance with illegal requirements of tax officials and related legal consequences. The author reveals a legal paradox and a conflict: on the one hand, the taxpayer’s ability to respond quickly to violations committed against him, on the other hand, the presumption of legality of actions and acts of tax officials. The author substantiates the idea that this right of the taxpayer is not supported by any guarantees. It is concluded that the taxpayer’s legal capacity to prevent illegal acts and actions of public authorities is illusory. The author’s personal observations are used as evidence. There is a need for explanations from the higher judicial authorities on the procedure and form of unhindered use of the right not to comply with illegal acts and requirements of tax authorities and their officials.