About the Forms of Existence of the Legal Interest of Taxpayer
On the basis of doctrinal provisions the article deals with the problem of legal existence of the taxpayer's legal interest. The author analyzes the normative and non-normative (natural-legal) points of view and concludes that these two legal approaches are complementary, not exclusive. Example...
| Published in: | Сибирское юридическое обозрение |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Siberian Law University
2020-11-01
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| Subjects: | |
| Online Access: | https://slr.elpub.ru/jour/article/view/175 |
| _version_ | 1848653310237605888 |
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| author | S. A. Yadrikhinskii |
| author_facet | S. A. Yadrikhinskii |
| author_sort | S. A. Yadrikhinskii |
| collection | DOAJ |
| container_title | Сибирское юридическое обозрение |
| description | On the basis of doctrinal provisions the article deals with the problem of legal existence of the taxpayer's legal interest. The author analyzes the normative and non-normative (natural-legal) points of view and concludes that these two legal approaches are complementary, not exclusive. Examples of the existence of both objective and subjective legal interest of the taxpayer not implemented in the legislation on taxes and levies are given. The diversity of legal interests of taxpayers allows to distinguish two forms of their existence: textual expression in the rules of law (positivation) and in the consciousness of the taxpayer. At the same time, legal interests that are not mediated by the law are not less protected. The role of the taxpayer in the process of positive legal interests that have not found a normative shell is shown in the framework of the implementation of the principle “everything that is not prohibited by the law is allowed”. |
| format | Article |
| id | doaj-c2dffda4929b41fc8737fe34b7ecac41 |
| institution | Directory of Open Access Journals |
| issn | 2658-7602 2658-7610 |
| language | English |
| publishDate | 2020-11-01 |
| publisher | Siberian Law University |
| record_format | Article |
| spelling | doaj-c2dffda4929b41fc8737fe34b7ecac412025-11-02T20:54:40ZengSiberian Law UniversityСибирское юридическое обозрение2658-76022658-76102020-11-01153341345174About the Forms of Existence of the Legal Interest of TaxpayerS. A. Yadrikhinskii0North-West Institute (Affiliate) of the Kutafin Moscow State Law UniversityOn the basis of doctrinal provisions the article deals with the problem of legal existence of the taxpayer's legal interest. The author analyzes the normative and non-normative (natural-legal) points of view and concludes that these two legal approaches are complementary, not exclusive. Examples of the existence of both objective and subjective legal interest of the taxpayer not implemented in the legislation on taxes and levies are given. The diversity of legal interests of taxpayers allows to distinguish two forms of their existence: textual expression in the rules of law (positivation) and in the consciousness of the taxpayer. At the same time, legal interests that are not mediated by the law are not less protected. The role of the taxpayer in the process of positive legal interests that have not found a normative shell is shown in the framework of the implementation of the principle “everything that is not prohibited by the law is allowed”.https://slr.elpub.ru/jour/article/view/175legal interestformalizationtaxpayertax authoritypermissionclaimlegalization of aspiration |
| spellingShingle | S. A. Yadrikhinskii About the Forms of Existence of the Legal Interest of Taxpayer legal interest formalization taxpayer tax authority permission claim legalization of aspiration |
| title | About the Forms of Existence of the Legal Interest of Taxpayer |
| title_full | About the Forms of Existence of the Legal Interest of Taxpayer |
| title_fullStr | About the Forms of Existence of the Legal Interest of Taxpayer |
| title_full_unstemmed | About the Forms of Existence of the Legal Interest of Taxpayer |
| title_short | About the Forms of Existence of the Legal Interest of Taxpayer |
| title_sort | about the forms of existence of the legal interest of taxpayer |
| topic | legal interest formalization taxpayer tax authority permission claim legalization of aspiration |
| url | https://slr.elpub.ru/jour/article/view/175 |
| work_keys_str_mv | AT sayadrikhinskii abouttheformsofexistenceofthelegalinterestoftaxpayer |