DISCRETION AND ABUSE OF LAW IN TAX AND LEGAL REGULATION
Keywords:
discretion in tax law, abuse of law, tax lawAbstract
Problem setting. One of the most complex and controversial problems in the modern legal system is the problem of discretion in law.
Analysis of recent researches. Many scientists, in particular: D. O. Getmantsev, I. L. Zheltobryukh, M. P. Kucheryavenko, E. M. Smychok and others are trying to solve the problem of discretion in law today. This is understandable, because it is connected with ensuring the implementation of the principles of the supremacy of law in our country, ensuring the rule of law, in particular, in the sphere of tax regulation. However, a comprehensive approach to the characterization of discretion in tax regulation, as well as the ratio of this definition with others is not found.
With this in mind, the purpose of this publication is to disclose the signs of discretion in the field of taxation and consideration of related legal categories.
Article’s main body. The article is devoted to the study of the concept of discretion and abuse of right in tax law. The author carried out a detailed analysis of doctrinal sources devoted to this problem, highlighted the signs of discretion in tax law. The author gives the grounds for its application on the basis of studying the provisions of normative acts and gives specific examples (both on the part of regulatory authorities and taxpayers).
The correlation of the concept of discretion in tax law with abuse of right was considered separately and a solid argument was given regarding the differentiation of these concepts considering the characteristic features inherent in these concepts, such as the presence of intent in the actions of a particular entity.
Conclusions and prospects for the development. Therefore, the category of discretion in tax regulation is not identical to the concept of abuse of rights in today's conditions. Abuse of the right can be both on the part of the power subjects of financial relations, and obliged, and this negative phenomenon, from our point of view, is more connected with the imperfection of tax legislation. Abuse of the right can be defined as a purposeful act of a certain subject of tax legal relations, which implies the implementation of its legally established subjective right contrary to the interests of tax and legal regulation and causes harm or creates a real threat to its infliction on the rights and legitimate interests of other subjects of legal relations
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