About Ratio of Legitimate Interest and Subjective Rights of a Taxpayer: Structural Features

Abstract

The subject of the research is the concept of «legitimate interest» and «subjective rights» ofthe taxpayer. The use of these concepts in the legislation on taxes and fees suggests thatthere is no identity between them. However, it should be recognized that their differencedue to the presence of a kinship relationship is not obvious, which causes various kinds ofscholar discussions and disputes. As a result of a lack of understanding of the substanceof these two permits, both taxpayers and the law enforcement officer cannot fully usetheir potential. The author uses comparative legal and other methods developed by legal science to identify the distinctive features of legitimate interests in comparisonwith the subjective rights of the taxpayer. An attempt is being made to refute traditionalnotions of legitimate interests as «truncated rights» guaranteed «to some extent». It isconcluded that the legitimate interests and subjective rights of the taxpayer are equallyprotected and secured. The difference between them is not in the set of powers, but inthe driving mechanism of implementation. Taxpayers ‘ claims, expressed in subjectiverights, are endowed with an explicit trait. They are understandable to the obligated partyand are legal by virtue of what is contained in the law. This character is unconditionaland indisputable. The legitimate interest in view of the wide variability, as a rule, does nothave a normative expression and therefore needs to be assessed its legality. Thereforethe duty in due course of action, corresponding to the legitimate interest is implicit. It isnot formalized for each ad hoc case, which makes it somewhat atypical, and thereforedifficult to perceive; but most importantly, it is assumed to, and not excluded, also as it isnot excluded itself an obligated person. The content of the tax authority’s duty is open andrequires taking into account both the taxpayer’s claims and other factors that influence the decision-making (factual circumstances, public interests, requirements of justice,etc.). The interest of the taxpayer will acquire legal force (the status of «legitimate») fromthe moment of its approval, a positive assessment by its competent authority. The viewexcluding the competence of the requirements of the bearer of legitimate interest andcorresponding to this requirement duty of the opposite side of the tax relationship carriesthe risk of turning the legitimate interests of the taxpayer into a phantom, as, in fact, itgives unlimited opportunities to opponents to violate these interests and obstruct their implementation.
For citation: Yadrikhinskyi S.A. (2020) About Ratio of Legitimate Interest and Subjective Rights of Taxpayer: Structural Features. Pravo. Zhurnal Vysshey shkoly ekonomiki, no 1, pp. 169–187 (in Russian) DOI: 10.17323/2072-8166.2020.1.169.187