THE CONCEPTUAL FRAMEWORK OF THE LEGITIMATE INTERESTS OF THE TAXPAYER

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Issue: №4 2018

Heading: Topical issues of science and law enforcement practice


Tags

Keywords: interest, theory of interest, estology, legitimate interest, taxpayer, tax benefit, permission, need, benefit, desire.

Annotation

The article examines the concept of "interest" as the basis of the legal category" legitimate interest " in the context of various branches of knowledge in order to determine its specificity in the conceptual and categorical apparatus of tax law. The psychological, economic, political, philosophical, sociological and legal essence of the concept of interest is analyzed. It is concluded that the multilateral (inter-sectoral) nature of the term "interest" substantially enriches the concept of "legitimate interest of the taxpayer". On the one hand, this helps the taxpayer to understand it better, and on the other hand, it enables the legislator and the law enforcement officer to discover the interrelation of different parties of one phenomenon and to develop a legal definition.