Interest in the context of tax relations: traditional approach and trends of tax management development

Liubov Kasianenko, Iryna Shopina (), Mariia Karmalita () and Dmytro Muliavka ()
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Iryna Shopina: Doctor of law, senior researcher, professor of the Department of Administrative Legal Disciplines, Lviv State University of Internal Affairs, Ukraine
Mariia Karmalita: Doctoral student, University of the State Fiscal Service of Ukraine, Ukraine
Dmytro Muliavka: Doctor of law, Professor, Head of the Department of Criminal Intelligence, the University of the State Fiscal Service, Ukraine

Juridical Tribune - Review of Comparative and International Law, 2020, vol. 10, issue 1, 56-68

Abstract: The article deals with the definition of interest in taxation, its manifestations and features of its varieties, applied aspects of implementation. It focuses on the process of tax management, which is based on the interconnection of private and public interest. The authors emphasize that the private and public interest in taxation is implemented through the processes of rulemaking and law enforcement. It is proposed to define the rational combination or balance of private and public interest in taxation as the fair balance between the need to ensure the sustainable functioning of the tax system and the proper satisfaction of the economic and social needs of a particular taxpayer. The authors use methods of comparative legal analysis and legal modeling to describe the relationship between tax management and ensuring the implementation of private and public interest. The following is proposed in the context of the study: the definition of the content and legal nature of private and public interest in taxation, the disclosure of the peculiarities of their combination during the establishment and collection of tax payments in the state, the implementation of a comparative analysis of domestic and foreign legal doctrine and legal practice in this area.

JEL-codes: H21 K34 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:asr:journl:v:10:y:2020:i:1:p:56-68

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