Smychok I. Juridical presumption in tax-legal regulation.

The paper reveals the essence and peculiarities of legal presumptions in the tax and legal regulation. It turns out the concept and classifies all legal presumptions. Research and characterization are also subject to tax and legal presumptions separately in determining taxes and fees, the implementation of tax obligations and tax litigation. Defines the function of tax and legal presumptions. On the basis of in-depth scientific analysis examines the impact of tax and legal presumptions at balancing private and public interests in the field of taxation, as well as to limit the negative discretion in tax enforcement. Special attention is paid to the legal characterization of the mechanism of tax compromise in terms of its impact on the presumption of innocence obliged the tax relations. The characteristics of such a tax and legal categories such as: principles of taxation, fiscal and legal axiom, fiction and prejudice. Formulate conclusions and proposals for improving the approach to the use of legal presumptions of tax and legal regulation.