Public Interest in the Decisions of the Constitutional Court of the Russian Federation, Supreme Court of the Russian Federation in the Process of Consideration of Cases on Taxation

Abstract

The article attempts to determine the features of public interest and its application in decisions of the Constitutional Court of the Russian Federation of the Supreme Court of the Russian Federation on taxis sues. Since the very concept of public interest acts as an abstract one and does not reflect the connection with the specific needs of society, a proposal is formulated to create a separate legal institution of goal-setting, through which it is possible to link public interests with the real results of the state’s administrative activities. Such a measure will allow minimizing cases of substitution of public interests by quasi-public interests of certain groups of officials. The role of the Constitutional Court of the Russian Federation of the Supreme Court of the Russian Federation in the legalization of the term “public interests”, disclosure of the relationship of public interests with a number of the most important constitutional values. The author notes the problem in the interpretation of public interests as an object of protection by the judicial authorities, which consists in the fact that the courts themselves have no right to take under their protection those cases of conflicts in the sphere of interests, if the regime of such interests is not determined by the legislator. The logistics of the formation of public interests and the role of amendments to the Constitution of the Russian Federation as the basis for disclosing the content of public interests are named.