MEANS AND ALGORITHMS FOR THE IMPLEMENTATION OF THE LEGITIMATE INTERESTS OF TAXPAYERS

Abstract

This article examines the dialectics of the process of implementation of the legitimate interests of the taxpayer, from its inception to the actual implementation. Legitimate interests are considered as separate from subjective rights, a phenomenon that allows us to highlight the features of the implementation algorithm in tax relations. Legal means and the mechanism of realization of legitimate interests are analyzed. Due to the variability of legitimate interests, the complex nature of their implementation is noted, which is not reduced to a one-time behavioral act, as well as the stages (stages) of this process. The conclusion about the absence of a universal method for the realization of legitimate interests of the taxpayer. The analysis of available scientific approaches to the understanding of the form of realization of legitimate interest. The conditions of realization of the taxpayer’s legal interest as a necessary component of their implementation are considered.