Zheltobryuh I. The discretion in tax enforcement

Thesis deals with the issue of discretion in tax enforcement. As for tax enforcement, it should be understood as underneath activity of subjects of tax law aimed at realization of legislator formal requirements of the applicable tax laws. The main purpose of the imperative method is to "keep" this kind of discretion in clearly defined regulatory framework. As the subject which are able to make their own discretion in taxation sphere we determine: a) regulatory authorities; b) the courts; c) taxpayers. With regard to the presumption of legality of decisions of the taxpayer it is aimed to ensure the realization of private interest of the taxpayer. Factors that affect the discretion of the participants of tax relations can be divided into objective factors - tax regulations and subjective one - interests (public or private). The main means of limiting negative discretion is the rule of law, which determine the direction of participants discretion, which cannot go beyond the requirements of law. Discretionary powers of supervisory authorities should be understood as measure of the possible interpretations of current legislation by the public power entities. Independent Administrative courts exercise their discretionary powers aimed at resolving a tax dispute.