The Category of an Interest in Tax Law

Abstract

The author was faced with the task of studying the category of an interest in tax law, identifying signs of this phenomenon and finding forms of its interaction with tax law. The paper defines the concept of an interest as a conscious need with motivation for actions aimed at achieving the goal. From these positions, the approaches of other authors to the category of interest are analyzed, the forms of interaction between tax law and an interest are indicated: firstly, an interest can serve as a socio-legal basis for subjective law; secondly, legitimate interests may exist in tax law as a special technique of legal technique; thirdly, interests may not yet be recognized by a legislator, but they can be in need of such recognition. In the latter case, the task of the doctrine of tax law is to identify and propose legal forms of securing interests in legislation. Through the prism of these forms of interaction of tax law and interests, the author analyzes the norms of legislation on taxes and fees, in which the category of interest appears.