RIGHTS AND INTERESTS OF THE TAXPAYER: DICHOTOMY OR SYMBIOSIS

Abstract

The article focuses on establishing the correlation between the rights of taxpayers and their interests in fulfilling their tax obligations. Special attention is given to defining the structure of taxpayers’ legal subjectivity. The structure of tax legal subjectivity is provided, emphasizing the peculiarities of tax capacity for different types of taxpayers. Tax capacity of taxpayers is determined by their ability to acquire subjective legal rights and obligations, exercise them, or terminate them through their own actions or inaction. In the field of tax law, interest plays a crucial role and permeates its essence. It manifests itself in specific provisions of tax legislation, but the phenomenon of interests in the legal sphere has a broader meaning. Interest can exist independently of direct mention in tax legislation as a lawful interest. It is observed that the issue of balancing interests in tax relations is closely intertwined with the resolution of tax disputes, where the interests of participants can be conflicting or not fully aligned. Private interest is usually defined as the interest of specific individuals and social groups protected by the state. Private interest is not necessarily linked solely to satisfying the needs of an individual but can also encompass the interests of collective entities, such as legal persons. In the context of tax disputes, one of the parties can be a legal entity, a company, or a collective economic entity, and their interests can significantly influence tax relations. Therefore, it is worth considering private interest as a possibility for collective entities, not just individual persons. However, in this case, it is determined by the aggregate interests of individuals who control or govern the legal entity. The article establishes the dependency of the interests of legal entities on the individuals who control or govern them.