Relations on Taxes Imposition as General Regulatory Tax Relations

In the paper the author attempts to define the legal nature of relations regarding establishment and introduction of taxes and fees in the Russian Federation. The author refutes the traditional ideas about the absolute model of such legal relations, as the alleged circle of obligated persons does not have the potential to prevent implementation of the sovereign right of the authorized party. It is concluded that relations concerning the imposition of taxes amount to general regulatory relations with broader legal relations, where the right of the authorized person corresponds to the legal status manifesting connectedness, dependence of the opposing subject as the actions of the authorized entity inevitably affect his or her interest. The author identifies the subjects (participants) in such relations and analyzes the peculiarity of their interaction that is manifested in a bilateral (mutual) legal relationship. The paper demonstrates the rights-obligations status of the participants of such relations through direct and reverse legal relations. The State acts not only as a holder of power, but also as the main guarantor of the rights and legitimate interests of all citizens. The article scrutinizes the content of the legitimate interest of the taxpayer based on the fundamental principles of tax law and determining the lawmaker’s behavior.

Based on the analysis of the legal relationship between a public law entity and the taxpayer, the author outlines the boundaries of discretionary powers and criteria of discretion of the legislator in the process of imposition of taxes. The tools of reasonable deterrence of fiscal appetite include legal requirements, as well as constitutional and legal justification of legislative decisions.

The author emphasizes the importance of active involvement of the taxpayer in the process of regulatory control of legislative provisions.

1. 101 termin nalogovogo prava : krat. zakonodat. i doktrinalnoe tolkovanie [101 Term of Tax Law: brief legislative and doctrinal interpretation]. N. N. Balyuk, V. V. Zamulko, A. V. Krasyukov [et al.]; Head of the Authors’ Team N. A. Solovyova. Moscow, Infotropik Media Publ., 2015. 452 p. (In Russian)

2. Alekseev S. S. Obshchaya teoriya prava : v 2 t. [General Theory of Law: in 2 volumes]. Moscow, Yuridicheskaya literatura Publ., 1982. Vol. 2. 360 p. (In Russian)

3. Alekseev S. S. Problemy teorii prava : kurs lektsiy : v 2 t. [Problems of the Theory of Law: Course of Lectures: in 2 volumes]. Sverdlovsk, 1972. Vol. 1. 396 p. (In Russian)

4. Batsiev V. V. Chuvstvo prava [The Sense of Law]. Interviewer M. Zavyazochnikova. Nalogoved. 2015. No. 1. P. 9 — 27. (In Russian)

5. Burova A. C. Rol notariusa v okazanii sodeystviya nalogoplatelshchikam pri uplate nalogov i sborov i nalogovom administrirovanii [The role of the notary in assisting taxpayers in the payment of taxes and duties and tax administration]. Notarius [The Notary]. 2015. No. 7. P. 22 — 25. (In Russian)

6. Godme P. M. Finansovoe pravo [Financial Law]. Moscow, Progress Publ., 1978. 429 p. (In Russian)

7. Iering R. von Borba za pravo [Struggle for Law]. Translated from 11th German Edition of I. yurovskiy. 3rd ed. St. Petersburg, Typo-lithography of A. G. Rozena, 1908. 96 p. (In Russian)

8. Karaseva M. V. Nekotorye aktualnye voprosy razvitiya finansovogo prava na sovremennom etape [Some topical issues of development of financial law at the present stage]. Finansovoe pravo [Financial Law]. 2016. No. 2. P. 3 — 7. (In Russian)

9. Karaseva M. V. Finansovoe pravo. Obshchaya chast : Uchebnik {Financial law. General Part: A Textbook]. Moscow, Yurist Publ., 2000. 252 p. (In Russian)

10. Karaseva M. V. Finansovoe pravootnoshenie [A Financial Legal Relationship]. Moscow, Norma-Infra-M Publ., 2001. 284 p. (In Russian)

11. Karaseva M. V. Finansovoe pravootnoshenie [A Financial Legal Relationship] : PhD Thesis. Moscow, 1998. 304 p. (In Russian)

12. Karaseva M. V. Финансовое правоотношение [A Financial Legal Relationship]. Voronezh, VSU Publishing House, 1997. 304 p. (In Russian)

13. Kommentariy pervoy chasti nalogovogo kodeksa rossiyskoy federatsii (postateynyy) [Commentary to the First Part of the Tax Code of the Russian Federation (annotated). A. N. Kozyrin (ed.). SPS «ConsultantPlus», 2014. (In Russian)

14. Kupriyanova N. A., Laichenkova N. N. Nalogovoe pravo : uchebnoe posobie [Tax Law: A textbook]. O. I. Bakaeva (ed.). Saratov, 2010. 52 p. (In Russian)

15. Malko A. V. Puti povysheniya kachestva chastnopravovoy zhizni v sovremennoy Rossii [Ways to improve the quality of private law life in modern Russia]. Aktualnye problemy grazhdanskogo prava i protsessa : sbornik materialov mezhdunarodnoy nauchno-prakticheskoy konferentsii [Actual problems of civil law and process: Proceedings of the International Scientific-Practical Conference. D. Kh. Valeev, I. G. Gorbachev, D. N. Gorshunov [et al.]; D. X. Valeeva, M. I. Chelysheva (eds). Moscow, Statut Publ., 2006. Issue 1. 461 p. (In Rissian)

16. Malko A. V. Stimuly i ogranicheniya v prave: teoretiko-informatsionnyy aspekt [Incentives and Restrictions in Law: Theoretical and Informational Aspect]. Saratov, 2011. 363 p. (In Russian)

17. Malko A. V., Vyrleeva-Balaeva O. S. Pravovye ogranicheniya gosudarstvennoy vlasti: ponyatie i sistema [Legal restrictions of state power: The concept and the System]. Konstitutsionnoe i munitsipalnoe pravo [Constitutional and Municipal Law]. 2010. No. 10. P. 17 — 20. (In Russian)

18. Matuzov N. I. Obshchie pravootnosheniya i ikh spetsifika [General Legal Relations and their Specifics]. Pravovedenie [Jurisprudence]. 1976. No. 3. P. 23 — 33. (In Russian)

19. Matuzov N. I., Malko A. V. Teoriya gosudarstva i prava : uchebnik [The Theory of the State and Law: A Textbook]. Moscow, Yurist Publ., 2007. 541 p. (In Russian)

20. Nalogovoe pravo Rossii : uchebnik dlya vuzov [Tax Law of Russia: A Textbook for Higher Education Institutions]. I. A. Krokhina (ed.), Moscow, Norma Publ., 2004. 720 p. (In Russian)

21. Nalogovoe pravo : uchebnik dlya bakalavrov [Tax Law: A Textbook for Bachelors]. I. A. Tsindeliani (ed.), Moscow, Prospekt Publ., 2016. 528 p. (In Russian)

22. Nalogovoe pravo : uchebnoe posobie [Tax Law: A Textbook]. S. G. Pepelyaev (ed.). Moscow, ID FBK-PRESS Publ., 2000. 343 p. (In Russian)

23. Orlov M. Yu. Desyat lektsiy o nalogovom prave Rossii : uchebnoe posobie [Ten Lectures on Tax Law in Russia: A Textbook]. Moscow, Gorodets Publ., 2009. 208 p. (In Russian)

24. Orlov M. Yu. Nalog kak forma razumnogo ogranicheniya fiskalnogo suvereniteta gosudarstva [A tax as a form of a reasonable restriction of fiscal sovereignty of the State]. Finansovoe pravo [Financial Law]. 2006, No. 2, P. 18 — 23. (In Russian)

25. Orlov M. Yu. Osnovnye voprosy teorii nalogovogo prava kak podotrasli finansovogo prava : dis. ... kand. yurid. nauk. [The main issues of the theory of tax law as a subsector of financial law: PhD Thesis]. Moscow,. 1996. 154 p. (In Russian)

26. Teoriya gosudarstva i prava : kers lektsiy [The Theory of the State and Law: Course of Lectures]. N. I. Matuzova, A. V. Malko (eds). Moscow, Yurist Publ., 2001. 776 p. (In Russian)

27. Tyutin D. V. Nalogovoe pravo : kurs lektsiy [Tax Law: A Course of Lectures]. SPS «ConsultantPlus», 2013. (In Russian)

28. Finansovoe pravo : uchebnik [Financial Law: A Textbook]. M.V. Karaseva (ed.). Moscow, Yurist Publ., 2007. 592 p. (In Russian)

29. Shatalov S. D. «Sozdanie novoy nalogovoy sistemy — ta eshche zadachka» «The problem of creation of a new tax system is one of a kind»]. Interviewer M. Zavyazochnikova. Nalogoved. 2017. No. 2. P. 15 — 31. (In Russian)

30. Shepenko R. A. Suverenitet i ego vliyanie na voprosy nalogooblozheniya [Sovereignty and its Influence on Taxation issues]. Pravo i ekonomika, 2014, No. 7, P. 48 — 55. (In Russian)

31. Yavich L. S. Obshchaya teoriya prava [The General Theory of Law]. Leningrad, Leningrad University Publishing House, 1976. 285 p. (In Russian)

32. Yavich L. S. Pravo razvitogo sotsialisticheskogo obshchestva. sushchnost i printsipy [Law of a developed socialist society. The essence and principles]. Moscow, Jurid. lit. Publ., 1978. 224 p. (In Russian)

33. Yagovkina V. A. Nalogovoe pravootnoshenie (teoretiko-pravovoy aspekt) [A Tax Legal Relationship (a theoretical-legal aspect)]. Moscow, Granitsa Publ., 2004. 104 p. (In Russia)