Legal Problems of Protection of Legal Interests of the Taxpayer
On the basis of the analysis of normative provisions the problem of non-system regulation of the order of protection of the legal interest of the taxpayer is investigated. In the article the legal interest is considered as a separate legal structure from subjective right, which is an independent obj...
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| Format: | Article |
| Language: | Russian |
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Omsk Law Academy
2019-03-01
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| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/196 |
| _version_ | 1797261025917009920 |
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| author | S. A. Yadrikhinskii |
| author_facet | S. A. Yadrikhinskii |
| author_sort | S. A. Yadrikhinskii |
| collection | DOAJ |
| description | On the basis of the analysis of normative provisions the problem of non-system regulation of the order of protection of the legal interest of the taxpayer is investigated. In the article the legal interest is considered as a separate legal structure from subjective right, which is an independent object of legal regulation and protection. Based on the parity of the importance of legal interests and subjective rights of the taxpayer, the level of legal protection of the former should not be inferior to the latter. The Author gives examples of the opposite. It is concluded that there is no administrative procedure to protect the legitimate interest of the taxpayer in the legislation on taxes and fees. There is a similar gap in the constitutional proceedings. As a result of this lack of regulation, problems in the implementation of the legitimate interest are experienced by both the taxpayer and the lawenforcement bodies that exercise their competence only in accordance with the law. |
| first_indexed | 2024-03-09T00:59:48Z |
| format | Article |
| id | doaj.art-7640e4a91b5243b4a64f5b31bb0d2448 |
| institution | Directory Open Access Journal |
| issn | 2658-7602 2658-7610 |
| language | Russian |
| last_indexed | 2024-04-24T23:34:40Z |
| publishDate | 2019-03-01 |
| publisher | Omsk Law Academy |
| record_format | Article |
| series | Сибирское юридическое обозрение |
| spelling | doaj.art-7640e4a91b5243b4a64f5b31bb0d24482024-03-15T14:13:31ZrusOmsk Law AcademyСибирское юридическое обозрение2658-76022658-76102019-03-01161869010.19073/2306-1340-2019-16-1-86-90195Legal Problems of Protection of Legal Interests of the TaxpayerS. A. Yadrikhinskii0North-West Institute (Affiliate) of the Kutafin Moscow State Law UniversityOn the basis of the analysis of normative provisions the problem of non-system regulation of the order of protection of the legal interest of the taxpayer is investigated. In the article the legal interest is considered as a separate legal structure from subjective right, which is an independent object of legal regulation and protection. Based on the parity of the importance of legal interests and subjective rights of the taxpayer, the level of legal protection of the former should not be inferior to the latter. The Author gives examples of the opposite. It is concluded that there is no administrative procedure to protect the legitimate interest of the taxpayer in the legislation on taxes and fees. There is a similar gap in the constitutional proceedings. As a result of this lack of regulation, problems in the implementation of the legitimate interest are experienced by both the taxpayer and the lawenforcement bodies that exercise their competence only in accordance with the law.https://www.siberianlawreview.ru/jour/article/view/196legal interestsubjective rightorder of protectionpre-trial appealtaxpayertax authoritypermissionguarantee |
| spellingShingle | S. A. Yadrikhinskii Legal Problems of Protection of Legal Interests of the Taxpayer Сибирское юридическое обозрение legal interest subjective right order of protection pre-trial appeal taxpayer tax authority permission guarantee |
| title | Legal Problems of Protection of Legal Interests of the Taxpayer |
| title_full | Legal Problems of Protection of Legal Interests of the Taxpayer |
| title_fullStr | Legal Problems of Protection of Legal Interests of the Taxpayer |
| title_full_unstemmed | Legal Problems of Protection of Legal Interests of the Taxpayer |
| title_short | Legal Problems of Protection of Legal Interests of the Taxpayer |
| title_sort | legal problems of protection of legal interests of the taxpayer |
| topic | legal interest subjective right order of protection pre-trial appeal taxpayer tax authority permission guarantee |
| url | https://www.siberianlawreview.ru/jour/article/view/196 |
| work_keys_str_mv | AT sayadrikhinskii legalproblemsofprotectionoflegalinterestsofthetaxpayer |