The Proper Discharge of Tax Duty as a Legitimate Interest of the Taxpayer

Abstract

Introduction. Legal science traditionally considers the taxpayer as a person obliged, and the payment of
 tax in terms of unconditional, unilateral claims of the state. At the same time, the practice of taxation shows
 that not only the state, but also the taxpayer is interested in the proper execution of the tax duty. This article
 proposes to conduct a study of the performance of duties from the point of view of the legitimate interests of
 the taxpayer. Purpose. The purpose of this study is to consider the legal and organizational aspects of the
 obligation to pay tax, as well as the resolution of conflict issues in the balancing of public and private interests.
 Methodology. The methodological basis of the study consists of various General and special methods of
 cognition of the phenomena of legal reality. Among them, legal-dogmatic and historical-legal methods are
 particularly important. Results. The article reveals the signs of proper fulfillment of tax duties; distinguishes
 the concepts of “payment of tax” and “transfer of tax”; substantiates the idea that the implementation of tax
 duties is associated with the legitimate interests of the taxpayer, the accounting of which is an obligation on the
 part of the state in the face of law enforcement agencies (courts, tax authorities); analyzes the legal position of
 the constitutional Court of the Russian Federation on the payment of taxes and the performance of tax duties,
 defines the boundaries of good faith behavior of the taxpayer. Conclusions. The recognition of a duly
 performed tax duty is a legitimate interest of the taxpayer, which is subject to protection. Based on the analysis
 of the multistage process of tax payment and through the prism of the principle of justice, the conclusion about
 the inadmissibility of imposing all responsibility for not receiving money to the budget only on the taxpayer is
 substantiated. A practice that gives priority only to fiscal interest leads to an imbalance of private and public
 interests.