"Tax reconstruction" in tax legal relations.

Abstract

The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as "tax reconstruction". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits of the impact of public law on the subjects of such legal relations. The methodology was the application of system analysis and synthesis, induction and deduction, a conceptual approach to achieving a reasonable balance of public and private interests in tax relations. The scope of application is the methodology for protecting the interests and rights of taxpayers in tax legal relations, despite the fact that regulators for the protection of public interest are defined. The results will make it possible to apply regulators to protect the interests of taxpayers during in-house and on-site tax audits, practically clarify and understand the application of local documents of the Federal Tax Service of Russia, develop legal steps in the course of protecting rights and interests during control measures. Recommendations and proposals drawn up in the form of a conclusion will allow taxpayers – legal entities in particular, to develop a strategy and a line of legal protection in the course of conducting in-house and on-site tax audits against them. We believe it is correct to apply in legal regulation not only the norms but also the principles of law, both general and sectoral.