Relations on Taxes Imposition as General Regulatory Tax Relations
In the paper the author attempts to define the legal nature of relations regarding establishment and introduction of taxes and fees in the Russian Federation. The author refutes the traditional ideas about the absolute model of such legal relations, as the alleged circle of obligated persons does not have the potential to prevent implementation of the sovereign right of the authorized party. It is concluded that relations concerning the imposition of taxes amount to general regulatory relations with broader legal relations, where the right of the authorized person corresponds to the legal status manifesting connectedness, dependence of the opposing subject as the actions of the authorized entity inevitably affect his or her interest. The author identifies the subjects (participants) in such relations and analyzes the peculiarity of their interaction that is manifested in a bilateral (mutual) legal relationship. The paper demonstrates the rights-obligations status of the participants of such relations through direct and reverse legal relations. The State acts not only as a holder of power, but also as the main guarantor of the rights and legitimate interests of all citizens. The article scrutinizes the content of the legitimate interest of the taxpayer based on the fundamental principles of tax law and determining the lawmaker's behavior.Based on the analysis of the legal relationship between a public law entity and the taxpayer, the author outlines the boundaries of discretionary powers and criteria of discretion of the legislator in the process of imposition of taxes. The tools of reasonable deterrence of fiscal appetite include legal requirements, as well as constitutional and legal justification of legislative decisions.The author emphasizes the importance of active involvement of the taxpayer in the process of regulatory control of legislative provisions.