Danilov S. Public authorities as subjects of legal tax relations

The dissertation is devoted to a comprehensive theoretical study, to improvement of the theoretical foundations and practice of legal regulation of the activities of public authorities as subjects of legal tax relations. The relevance of studying the system of public authorities lies in the fact that the national tax system today is not quite perfect. At the present stage of tax reform its characteristic feature is the existence of many problems that stand in the way of its dynamic development. Today, tax legal relations are at the stage of reform. There are numerous dynamic changes in tax legislation and reorganization of tax authorities. It leads to the necessity of improving the legal status of subjects of tax legal relations. The state of scientific development of the studied topic is analyzed and it is established that currently there is a small number of scientific works devoted to the legal characteristics of subjects of tax legal relations. Therefore it is necessary to develop a scientific and theoretical study of the system of public subjects of tax legal relations, namely state authorities and local self-government, in order to clarify the features of their activities in the field of taxation. It is found out that in comparison with foreign experience the features of the legal status of public authorities as subjects of tax legal relations, their classification, features, principles of activity, nature of activity and specifics of interaction in the field of taxation remains a completely unresolved task in science, the solution of which will have an important scientific and practical significance for optimizing the process of administration of taxes and fees and will contribute to the integration development of tax legal relations.