LEGAL SUPPORT OF STATE INTERESTS IN THE TAX SPHERE (CONCEPTUAL ASPECT)
Authors: Narinyan Levon M. 
Published: June 2020

At the heart of the problem under consideration there is a conditional paradox with taxes in the minds of people. It consists in that everyone understands that taxes must be paid, but in the minds of many people taxes are perceived as an unnecessary duty. The reason for this contradiction, in our opinion, lies in the unsolved deep problems connected with the existing deficiencies in the taxation mechanism, inadequate manifestation of the goal-setting in the tax activity of the state, and in the absence of a balance of private and state interests in the field of taxation, which generally negatively affects the state of the economy and in general life of society. In our opinion, in order to identify ways to overcome these shortcomings, several new elements should be formulated in the concept of tax law. First, it is necessary to expand the range of elements included in the object of legal support of tax revenues by considering a number of external and internal factors that determine the nature of taxation. Primarily, it envolves taking into account the interests of all participants in the tax sphere, including the whole society as a beneficiary of tax revenues. In this regard, efforts have been made to identify the essential nature of the category of state interests as an element of the dialectical relationship between personal, public and state interests, and on this basis to determine the criteria and substantial elements of the states activities goal-setting, which must be guided by in taxation, being simultaneously a separate tax law institution. The role of balancing the interests of the state and taxpayers is highlighted as a principle of ensuring the interests of the state in the tax system and at the same time as a criterion for proper goal-setting within the framework of the system involving principles of financial and legal support of state interests in tax sphere. The foundations of the procedure for establishing goal-setting as a special legal institution in the tax law system are highlighted; unresolved issues of the legal status and functioning of authorized state entities obliged to ensure state interests in this area are identified. The theoretical significance of the work lies in that it analyses the content, development and main features of the manifestation of the state interests in the field of taxation, formulates a proposal to introduce the goal-setting institution in-to the doctrine of tax law as a way to ensure the interests of the state in the process of regulating tax relations. Understanding of the tax according to its social nature as a way of monetary participation of society members in solving common affairs is proposed. At the same time, tax is a matter of concern for the personal interests of a payer about solving common problems. It is this factor that should determine the order of its legal regulation. Since conclusions and provisions proposed in the work are based on the application of interest in all its forms, which has not yet been worked out in tax law, additional studies on this topic are required. The theoretical basis of the study are the provisions on the institution of goal-setting, which assumes a focus on achieving state interests in functioning of the tax system of the Russian Federation. The research methodology is based on general scientific methods (analysis, synthesis, description, systematic approach), particular scientific methods (formallegal, comparative-legal, historical-legal), and other techniques. The analysis method allows to rethink the methodological aspects, and theoretical and conceptual approaches to the concept of state interests in tax sphere assist to formulate and clarify some of its features. The systematic approach contributs to the disclosure of the holistic conceptual nature of goal-setting as a separate institution of tax law. The application of the formal legal method makes it possible to analyse the current legislation of the Russian Federation and the practice of its application in the field of tax legal relations regarding ways to achieve a balance of interests between a taxpayer and the state. Application of the historical - legal method allows to identify features inherent in realization of the state interests in the tax sphere.