Karmalita M. The legal support for the implementation of private and public interest in taxation

The systematic scientific and practical analysis of legal support of realization of private and public interest in taxation was carried out in the dissertation. Taking into account the results of research in the science of financial law and general theory of law, the concept of legal support for private and public interest in taxation and a mechanism for balancing them in the process of norm-setting and legal implementation was proposed. The concept of «interest in taxation» is formulated, which means the aspiration of participants of tax legal relations to satisfy economic and social needs by formation of necessary financial maintenance at the expense of tax incomes. The legal nature of private and public interest in taxation is determined. Their characteristic features are presented. The public interest in taxation is the law, interest and aspiration of the society, which are ensured by the norms and are manifested in the stable and sufficient receipt of taxes and fees into the budgets in order to direct them to financing the basic public needs and guaranteeing its existence and development. Private interest in taxation is the law, interest and aspiration of the taxpayer, secured by the norms, which arise in the process of performance of his/her tax obligation, and is directed to obtaining tangible or intangible benefits in the field of taxation, satisfaction of conscious needs, etc. Special attention is paid to the principles of tax law as an expression of private and public interest in taxation. The principle of balance of private and public interest in taxation is defined as the introduction of balance between the pursued goal of the state to use the maximum of its tax potential as an organization of public power of the population and creation of conditions for fair taxation, ensuring a decent life or functioning of the taxpayer, the implementation of his/her individual freedom. The peculiarities of the combination in the process of establishment and withdrawal of tax payments by the state are revealed. Emphasis is placed on the tax security of state as a component of national security – a state in which the implementation of private and public interest in taxation is ensured. Conceptual approaches to the balance of private and public interest during the resolution of tax disputes were formulated, scientifically based approaches to the improvement of the current tax legislation based on the comparative analysis of the achievements of the domestic and foreign legal doctrine and legal practice were proposed.