The Balance Between the Public and Private Interests and Overcoming Tax Abusive Practices

The system of norms aimed at counteracting abuse of rights in tax legal relations is developing rapidly. Meanwhile, the problem of observing the balance of public and private interests in the process of countering abuses of rights remains without proper attention. Filling this gap is the goal of this study. To achieve this goal, the author set the following research tasks. First, to define the content of the concepts of “abuse of the right” and “good faith” and to identify their specific aspects in tax legal relations. Secondly, to analyze the ways of countering the abuse of the rights (from the both sides of tax legal relation). Thirdly, on the ground of the analysis of court practice, investigate the problem of keeping the balance of public and private interests in tax legal relations in the process of countering abuse of the rights. In the course of the study, the author executes such special methods of investigation as dogmatic method, sociological method, and the method of comparative legal research. As a result of the present study, the breach of the balance of public and private interests in tax relations has been discovered. The system of counteracting of tax authority’s abuses is less effective than the system of counteracting taxpayers abuses. As a result, such situations is possible, when the countering against taxpayer’s abuses leads to tax authority’s abuse.